PERMANENT RULES
Effective Date of Rule: July 1, 2012.
Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The stumpage values subject to this rule making are required by statute (RCW 84.33.091) to be effective on July 1, 2012.
Purpose: RCW 84.33.091 requires the department to revise the stumpage value tables every six months. The department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax. The updated values in WAC 458-40-660 apply to the second half of 2012. The updating of stumpage values for this time period required the consolidation of stumpage value areas (SVAs), which will result in the elimination of other SVAs, changes to some log quality codes, and definition changes. As a result, other rules in chapter 458-40 WAC were amended to recognize these changes.
Citation of Existing Rules Affected by this Order: Amending WAC 458-40-660 Timber excise tax--Stumpage value tables--Stumpage value adjustments, 458-40-610 Timber excise tax--Definitions, 458-40-640 Timber excise tax--Stumpage value area (map), 458-40-650 Timber excise tax--Timber quality codes defined, and 458-40-680 Timber excise tax--Volume harvested--Approved scaling and grading methods--Sample scaling--Conversions.
Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.
Other Authority: RCW 84.33.091.
Adopted under notice filed as WSR 12-10-047 on April 30, 2012, and WSR 12-10-088 on May 2, 2012 (WAC 458-40-680, only).
A final cost-benefit analysis is available by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 534-1574, e-mail markbohe@dor.wa.gov.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 5, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: June 29, 2012.
Alan R. Lynn
Rules Coordinator
OTS-4729.1
AMENDATORY SECTION(Amending WSR 10-07-040, filed 3/10/10,
effective 4/10/10)
WAC 458-40-610
Timber excise tax -- Definitions.
(1)
Introduction. The purpose of WAC 458-40-610 through
458-40-680 is to prescribe the policies and procedures for the
taxation of timber harvested from public and private forest
lands as required by RCW 84.33.010 through 84.33.096.
Unless the context clearly requires otherwise, the definitions in this rule apply to WAC 458-40-610 through 458-40-680. In addition to the definitions found in this rule, definitions of technical forestry terms may be found in The Dictionary of Forestry, 1998, edited by John A. Helms, and published by the Society of American Foresters.
(2) Codominant trees. Trees whose crowns form the general level of the main canopy and receive full light from above, but comparatively little light from the sides.
(3) Competitive sales. The offering for sale of timber which is advertised to the general public for sale at public auction under terms wherein all qualified potential buyers have an equal opportunity to bid on the sale, and the sale is awarded to the highest qualified bidder. The term "competitive sales" includes making available to the general public permits for the removal of forest products.
(4) Cord measurement. A measure of wood with dimensions of 4 feet by 4 feet by 8 feet (128 cubic feet).
(5) Damaged timber. Timber where the stumpage values have been materially reduced from the values shown in the applicable stumpage value tables due to damage resulting from fire, blow down, ice storm, flood, or other sudden unforeseen causes.
(6) Dominant trees. Trees whose crowns are higher than the general level of the main canopy and which receive full light from the sides as well as from above.
(7) Firewood. Commercially traded firewood is considered scaled utility log grade as defined in subsection (14) of this section.
(8) Forest-derived biomass. Forest-derived biomass consists of tree limbs, tops, needles, leaves, and other woody debris that are residues from such activities as timber harvesting, forest thinning, fire suppression, or forest health. Forest-derived biomass does not include scalable timber products or firewood (defined in WAC 458-40-650).
(9) Harvest unit. An area of timber harvest, defined and mapped by the harvester before harvest, having the same stumpage value area, hauling distance zone, harvest adjustments, harvester, and harvest identification. The harvest identification may be a department of natural resources forest practice application number, public agency harvesting permit number, public sale contract number, or other unique identifier assigned to the timber harvest area prior to harvest operations. A harvest unit may include more than one section, but harvest unit may not overlap a county boundary.
(10) Harvester. Every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, fells, cuts, or takes timber for sale or for commercial or industrial use. The term "harvester" does not include persons performing under contract the necessary labor or mechanical services for a harvester. In cases where the identity of the harvester is in doubt, the department of revenue will consider the owner of the land from which the timber was harvested to be the harvester and the one liable for paying the tax.
The definition above applies except when the United States or any instrumentality thereof, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein so fells, cuts, or takes timber for sale or for commercial or industrial use. When a governmental entity described above fells, cuts, or takes timber, the harvester is the first person, other than another governmental entity as described above, acquiring title to or a possessory interest in such timber.
(11) Harvesting and marketing costs. Only those costs directly and exclusively associated with harvesting merchantable timber from the land and delivering it to the buyer. The term includes the costs of piling logging residue on site, and costs to abate extreme fire hazard when required by the department of natural resources. Harvesting and marketing costs do not include the costs of other consideration (for example, reforestation, permanent road construction), treatment to timber or land that is not a necessary part of a commercial harvest (for example, precommercial thinning, brush clearing, land grading, stump removal), costs associated with maintaining the option of land conversion (for example, county fees, attorney fees, specialized site assessment or evaluation fees), or any other costs not directly and exclusively associated with the harvesting and marketing of merchantable timber. The actual harvesting and marketing costs must be used in all instances where documented records are available. When the taxpayer is unable to provide documented proof of such costs, or when harvesting and marketing costs can not be separated from other costs, the deduction for harvesting and marketing costs is thirty-five percent of the gross receipts from the sale of the logs.
(12) Hauling distance zone. An area with specified boundaries as shown on the statewide stumpage value area and hauling distance zone maps contained in WAC 458-40-640, having similar accessibility to timber markets.
(13) Legal description. A description of an area of land using government lots and standard general land office subdivision procedures. If the boundary of the area is irregular, the physical boundary must be described by metes and bounds or by other means that will clearly identify the property.
(14) Log grade. Those grades listed in the "Official Log Scaling and Grading Rules" developed and authored by the Northwest Log Rules Advisory Group (Advisory Group). "Utility grade" means logs that do not meet the minimum requirements of peeler or sawmill grades as defined in the "Official Log Scaling and Grading Rules" published by the Advisory Group but are suitable for the production of firm useable chips to an amount of not less than fifty percent of the gross scale; and meeting the following minimum requirements:
(a) Minimum gross diameter -- two inches.
(b) Minimum gross length -- twelve feet.
(c) Minimum volume -- ten board feet net scale.
(d) Minimum recovery requirements -- one hundred percent of adjusted gross scale in firm useable chips.
(15) Lump sum sale. Also known as a cash sale or an installment sale, it is a sale of timber where all the volume offered is sold to the highest bidder.
(16) MBF. One thousand board feet measured in Scribner Decimal C Log Scale Rule.
(17) Noncompetitive sales. Sales of timber in which the purchaser has a preferential right to purchase the timber or a right of first refusal.
(18) Other consideration. Value given in lieu of cash as payment for stumpage, such as improvements to the land that are of a permanent nature. Some examples of permanent improvements are as follows: Construction of permanent roads; installation of permanent bridges; stockpiling of rock intended to be used for construction or reconstruction of permanent roads; installation of gates, cattle guards, or fencing; and clearing and reforestation of property.
(19) Permanent road. A road built as part of the harvesting operation which is to have a useful life subsequent to the completion of the harvest.
(20) Private timber. All timber harvested from privately owned lands.
(21) Public timber. Timber harvested from federal, state, county, municipal, or other government owned lands.
(22) Remote island. An area of land which is totally surrounded by water at normal high tide and which has no bridge or causeway connecting it to the mainland.
(23) Scale sale. A sale of timber in which the amount paid for timber in cash and/or other consideration is the arithmetic product of the actual volume harvested and the unit price at the time of harvest.
(24) Small harvester. A harvester who harvests timber from privately or publicly owned forest land in an amount not exceeding two million board feet in a calendar year.
(25) Species. A grouping of timber based on biological or physical characteristics. In addition to the designations of species or subclassifications defined in Agriculture Handbook No. 451 Checklist of United States Trees (native and naturalized) found in the state of Washington, the following are considered separate species for the purpose of harvest classification used in the stumpage value tables:
(a) Other conifer. All conifers not separately designated in the stumpage value tables. See WAC 458-40-660.
(b) Other hardwood. All hardwoods not separately designated in the stumpage value tables. See WAC 458-40-660.
(c) Special forest products. The following are considered to be separate species of special forest products: Christmas trees (various species), posts (various species), western redcedar flatsawn and shingle blocks, western redcedar shake blocks and boards.
(d) Chipwood. All timber processed to produce chips or chip products delivered to an approved chipwood destination that has been approved in accordance with the provisions of WAC 458-40-670 or otherwise reportable in accordance with the provisions of WAC 458-40-670.
(e) Small logs. All conifer logs excluding redcedar
harvested in stumpage value area((s)) 6 ((or 7)) generally
measuring seven inches or less in scaling diameter, purchased
by weight measure at designated small log destinations that
have been approved in accordance with the provisions of WAC 458-40-670. Log diameter and length is measured in accordance
with the Eastside Log Scaling Rules developed and authored by
the Northwest Log Rules Advisory Group, with length not to
exceed twenty feet.
(f) Sawlog. For purposes of timber harvest in stumpage
value area((s)) 6 ((and 7)), a sawlog is a log having a net
scale of not less than 33 1/3% of gross scale, nor less than
ten board feet and meeting the following minimum
characteristics: Gross scaling diameter of five inches and a
gross scaling length of eight feet.
(g) Piles. All logs sold for use or processing as piles that meet the specifications described in the most recently published edition of the Standard Specification for Round Timber Piles (Designation: D 25) of the American Society for Testing and Materials.
(h) Poles. All logs sold for use or processing as poles that meet the specifications described in the most recently published edition of the National Standard for Wood Poles -- Specifications and Dimensions (ANSI 05.1) of the American National Standards Institute.
(26) Stumpage. Timber, having commercial value, as it exists before logging.
(27) Stumpage value. The true and fair market value of stumpage for purposes of immediate harvest.
(28) Stumpage value area (SVA). An area with specified boundaries which contains timber having similar growing, harvesting and marketing conditions.
(29) Taxable stumpage value. The value of timber as defined in RCW 84.33.035(7), and this chapter. Except as provided below for small harvesters and public timber, the taxable stumpage value is the appropriate value for the species of timber harvested as set forth in the stumpage value tables adopted under this chapter.
(a) Small harvester option. Small harvesters may elect to calculate the excise tax in the manner provided by RCW 84.33.073 and 84.33.074. The taxable stumpage value must be determined by one of the following methods as appropriate:
(i) Sale of logs. Timber which has been severed from the stump, bucked into various lengths and sold in the form of logs has a taxable stumpage value equal to the actual gross receipts for the logs, less any costs associated with harvesting and marketing the timber.
(ii) Sale of stumpage. When standing timber is sold and harvested within twenty-four months of the date of sale, its taxable stumpage value is the actual purchase price in cash and/or other consideration for the stumpage for the most recent sale prior to harvest. If a person purchases stumpage, harvests the timber more than twenty-four months after purchase of the stumpage, and chooses to report under the small harvester option, the taxable stumpage value is the actual gross receipts for the logs, less any costs associated with harvesting and marketing the timber. See WAC 458-40-626 for timing of tax liability.
(b) Public timber. The taxable stumpage value for public timber sales is determined as follows:
(i) Competitive sales. The taxable stumpage value is the actual purchase price in cash and/or other consideration. The value of other consideration is the fair market value of the other consideration; provided that if the other consideration is permanent roads, the value is the appraised value as appraised by the seller. If the seller does not provide an appraised value for roads, the value is the actual costs incurred by the purchaser for constructing or improving the roads. Other consideration includes additional services required from the stumpage purchaser for the benefit of the seller when these services are not necessary for the harvesting or marketing of the timber. For example, under a single stumpage sale's contract, when the seller requires road abandonment (as defined in WAC 222-24-052(3)) of constructed or reconstructed roads which are necessary for harvesting and marketing the timber, the construction and abandonment costs are not taxable. Abandonment activity on roads that exist prior to a stumpage sale is not necessary for harvesting and marketing the purchased timber and those costs are taxable.
(ii) Noncompetitive sales. The taxable stumpage value is determined using the department of revenue's stumpage value tables as set forth in this chapter. Qualified harvesters may use the small harvester option.
(iii) Sale of logs. The taxable stumpage value for public timber sold in the form of logs is the actual purchase price for the logs in cash and/or other consideration less appropriate deductions for harvesting and marketing costs. Refer above for a definition of "harvesting and marketing costs."
(iv) Defaulted sales and uncompleted contracts. In the event of default on a public timber sale contract, wherein the taxpayer has made partial payment for the timber but has not removed any timber, no tax is due. If part of the sale is logged and the purchaser fails to complete the harvesting, taxes are due on the amount the purchaser has been billed by the seller for the volume removed to date. See WAC 458-40-628 for timing of tax liability.
(30) Thinning. Timber removed from a harvest unit
located in stumpage value area 1, 2, 3, 4, or 5((, or 10)):
(a) When the total volume removed is less than forty percent of the total merchantable volume of the harvest unit prior to harvest; and
(b) The harvester leaves a minimum of one hundred undamaged, evenly spaced, dominant or codominant trees per acre of a commercial species or combination thereof.
[Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. 10-07-040, § 458-40-610, filed 3/10/10, effective 4/10/10. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 09-14-108, § 458-40-610, filed 6/30/09, effective 7/31/09. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. 06-17-186, § 458-40-610, filed 8/23/06, effective 9/23/06; 06-02-007, § 458-40-610, filed 12/22/05, effective 1/22/06; 05-08-070, § 458-40-610, filed 3/31/05, effective 5/1/05. Statutory Authority: RCW 82.32.300 and 84.33.096. 02-21-005, § 458-40-610, filed 10/3/02, effective 11/3/02; 00-24-068, § 458-40-610, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 96-02-054, § 458-40-610, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330 and 84.33.096. 95-18-026, § 458-40-610, filed 8/25/95, effective 8/25/95. Statutory Authority: RCW 84.33.096 and 82.32.300. 90-14-033, § 458-40-610, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-610, filed 12/31/86.]
OTS-4728.1
AMENDATORY SECTION(Amending WSR 07-14-094, filed 6/29/07,
effective 7/30/07)
WAC 458-40-640
Timber excise tax -- Stumpage value area
(map).
The stumpage value area and hauling distance zone map
contained in this rule must be used to determine the proper
stumpage value table and haul zone to be used in calculating
the taxable stumpage value of timber harvested from private
land.
| (( |
|
[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 07-14-094, § 458-40-640, filed 6/29/07, effective 7/30/07; 04-14-032, § 458-40-640, filed 6/29/04, effective 7/30/04. Statutory Authority: RCW 82.32.300 and 84.33.096. 01-24-029, § 458-40-640, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 01-02-019, § 458-40-640, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-14-086, § 458-40-640, filed 6/30/95, effective 7/1/95; 95-02-037, § 458-40-640, filed 12/30/94, effective 1/1/95; 90-14-033, § 458-40-640, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-640, filed 12/31/86.]
OTS-4730.1
AMENDATORY SECTION(Amending WSR 00-19-067, filed 9/19/00,
effective 1/1/01)
WAC 458-40-650
Timber excise tax -- Timber quality codes
defined.
The timber quality code numbers for each species of
timber shown in the stumpage value tables contained in this
chapter are defined as follows:
TABLE 1 -- Timber Quality Code Table
Stumpage Value Areas 1, 2, 3, 4, and 5((, and 10))
| Species | Quality Code Number | Log grade specifications1 |
Douglas-fir and Western Larch |
1 |
(( |
| (( |
||
| Western Redcedar and Alaska-Cedar | 1 | All log grades. |
| Western Hemlock, True Firs, Lodgepole Pine, Other Conifer, and Spruce | 1 | (( |
| (( |
||
| Ponderosa Pine and Western White Pine | 1 | (( |
| (( |
||
| Red Alder | 1 | (( |
| (( |
||
| Black Cottonwood
(( |
1 | All log grades. |
| Other Hardwoods | 1 | All log grades. |
| Chipwood | 1 | All logs that comply with the definition of chipwood in WAC 458-40-610. |
| Piles | 1 | All logs that comply with the definition of piles in WAC 458-40-610. |
| Poles | 1 | All logs that comply with the definition of poles in WAC 458-40-610. |
| 1 | For information on approved log scaling and grading methods see WAC 458-40-680. |
TABLE 2 -- Timber Quality Code Table
Stumpage Value Area((s)) 6 ((and 7))
| Species | Quality Code Number | Log grade specifications |
| Douglas Fir and Western Larch | 1 | All log grades. |
| Ponderosa Pine and Western White Pine | 1 | (( |
| (( |
||
| Western Redcedar and Alaska Cedar | 1 | All log grades. |
| True Firs, Spruce, Hemlock, Lodgepole Pine and all Other Conifer | 1 | All log grades. |
| Hardwoods | 1 | Sawlogs only. |
| Small logs | 1 | All conifer logs that comply with the definition of small logs in WAC 458-40-610. |
| Chipwood | 1 | All logs that comply with the definition of chipwood in WAC 458-40-610. |
| Piles | 1 | All logs that comply with the definition of piles in WAC 458-40-610. |
| Poles | 1 | All logs that comply with the definition of poles in WAC 458-40-610. |
[Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. 00-19-067, § 458-40-650, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 96-02-054, § 458-40-650, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-14-084, § 458-40-650, filed 6/30/95, effective 7/31/95. Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096. 94-14-048, § 458-40-650, filed 6/30/94, effective 7/1/94; 92-14-083, § 458-40-650, filed 6/29/92, effective 7/1/92; 92-02-067, § 458-40-650, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.091 and chapter 84.33 RCW. 88-14-032 (Order FT-88-2), § 458-40-650, filed 6/30/88. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order 87-2), § 458-40-650, filed 6/30/87; 87-02-023 (Order 86-4), § 458-40-650, filed 12/31/86.]
OTS-4736.1
AMENDATORY SECTION(Amending WSR 12-02-040, filed 12/29/11,
effective 1/1/12)
WAC 458-40-660
Timber excise tax--Stumpage value
tables -- Stumpage value adjustments.
(1) Introduction. This
rule provides stumpage value tables and stumpage value
adjustments used to calculate the amount of a harvester's
timber excise tax.
(2) Stumpage value tables. The following stumpage value
tables are used to calculate the taxable value of stumpage
harvested from ((January)) July 1 through ((June 30)) December
31, 2012:
((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 1
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Code |
Quality Code Number |
Distance Zone Number |
||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 2
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Quality Code Number |
Distance Zone Number |
|||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 3
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Code |
Quality Code Number |
Distance Zone Number |
||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 4
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Code |
Quality Code Number |
Distance Zone Number |
||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 5
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Code |
Quality Code Number |
Distance Zone Number |
||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 6
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Distance Zone Number |
||||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 7
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Code |
Quality Code Number |
Distance Zone Number |
||||
PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 10
January 1 through June 30, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name |
Code |
Quality Code Number |
Distance Zone Number |
||||
PROPOSED STUMPAGE VALUE TABLE
Washington State Department of Revenue
STUMPAGE VALUE TABLE
July 1 through December 31, 2012
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Starting July 1, 2012, there are no separate
Quality Codes per Species Code.
| Species Name |
Species Code | SVA (Stumpage Value Area) | Haul Zone | ||||
1 |
2 | 3 | 4 | 5 | |||
| Douglas-Fir(2) | DF | 1 | $348 | $341 | $334 | $327 | $320 |
| 2 | 438 | 431 | 424 | 417 | 410 | ||
| 3 | 384 | 377 | 370 | 363 | 356 | ||
| 4 | 397 | 390 | 383 | 376 | 369 | ||
| 5 | 385 | 378 | 371 | 364 | 357 | ||
| 6 | 163 | 156 | 149 | 142 | 135 | ||
| Western Hemlock and Other Conifer(3) | WH | 1 | 352 | 345 | 338 | 331 | 324 |
| 2 | 400 | 393 | 386 | 379 | 372 | ||
| 3 | 400 | 393 | 386 | 379 | 372 | ||
| 4 | 365 | 358 | 351 | 344 | 337 | ||
| 5 | 372 | 365 | 358 | 351 | 344 | ||
| 6 | 146 | 139 | 132 | 125 | 118 | ||
| Western Redcedar (4) | RC | 1-5 | 727 | 720 | 713 | 706 | 699 |
| 6 | 441 | 434 | 427 | 420 | 413 | ||
| Ponderosa Pine(5) | PP | 1-6 | 180 | 173 | 166 | 159 | 152 |
| Red Alder | RA | 1-5 | 515 | 508 | 501 | 494 | 487 |
| Black Cottonwood | BC | 1-5 | 88 | 81 | 74 | 67 | 60 |
| Other Hardwood | OH | 1-5 | 229 | 222 | 215 | 208 | 201 |
| 6 | 113 | 106 | 99 | 92 | 85 | ||
| Douglas-Fir Poles & Piles | DFL | 1-5 | 800 | 793 | 786 | 779 | 772 |
| Western Redcedar Poles | RCL | 1-5 | 1328 | 1321 | 1314 | 1307 | 1300 |
| 6 | 723 | 716 | 709 | 702 | 695 | ||
| Chipwood(6) | CHW | 1-5 | 23 | 22 | 21 | 20 | 19 |
| 6 | 13 | 12 | 11 | 10 | 9 | ||
| Small Logs(6) | SML | 6 | 23 | 22 | 21 | 20 | 19 |
| RC Shake & Shingle Blocks(7) | RCS | 1-6 | 164 | 157 | 150 | 143 | 136 |
| Posts(8) | LPP | 1-6 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 |
| DF Christmas Trees(9) | DFX | 1-6 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| Other Christmas Trees(9) | TFX | 1-6 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 |
| (1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680. |
| (2) | Includes Western Larch. |
| (3) | Includes all Hemlock, Spruce and true Fir species, Lodgepole Pine, or any other conifer not listed on this page. |
| (4) | Includes Alaska-Cedar. |
| (5) | Includes Western White Pine. |
| (6) | Stumpage Value per ton. |
| (7) | Stumpage Value per cord. |
| (8) | Includes Lodgepole posts and other posts, Stumpage Value per 8 lineal feet or portion thereof. |
| (9) | Stumpage Value per lineal foot. |
(a) No harvest adjustment is allowed for special forest products, chipwood, or small logs.
(b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF.
(c) Except for the timber yarded by helicopter, a single logging condition adjustment applies to the entire harvest unit. The taxpayer must use the logging condition adjustment class that applies to a majority (more than 50%) of the acreage in that harvest unit. If the harvest unit is reported over more than one quarter, all quarterly returns for that harvest unit must report the same logging condition adjustment. The helicopter adjustment applies only to the timber volume from the harvest unit that is yarded from stump to landing by helicopter.
(d) The volume per acre adjustment is a single adjustment class for all quarterly returns reporting a harvest unit. A harvest unit is established by the harvester prior to harvesting. The volume per acre is determined by taking the volume logged from the unit excluding the volume reported as chipwood or small logs and dividing by the total acres logged. Total acres logged does not include leave tree areas (RMZ, UMZ, forested wetlands, etc.,) over 2 acres in size.
(e) A domestic market adjustment applies to timber which meet the following criteria:
(i) 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-cedar. (Stat. Ref. - 36 C.F.R. 223.10)
State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)
(ii) 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 following harvest adjustment tables apply from
((January)) July 1 through ((June 30)) December 31, 2012:
TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, and 5((, and 10January)) July 1 through ((June 30)) December 31, 2012
Type of Adjustment |
Definition |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
|
| I. Volume per acre | |||
| Class 1 | Harvest of 30 thousand board feet or more per acre. | $0.00 | |
| Class 2 | Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre. | -$15.00 | |
| Class 3 | Harvest of less than 10 thousand board feet per acre. | -$35.00 | |
| II. Logging conditions | |||
| Class 1 | Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals. | $0.00 | |
| Class 2 | Cable logging a majority of the unit using an overhead system of winch driven cables. | -$50.00 | |
| Class 3 | Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. | -$145.00 | |
| III. Remote island adjustment: | |||
| For timber harvested from a remote island | -$50.00 | ||
| IV. Thinning | |||
| Class 1 | A limited removal of timber described in WAC 458-40-610 (28) | -$100.00 | |
TABLE 10—Harvest Adjustment Table
Stumpage Value Area((s)) 6 ((and 7January)) July 1 through ((June 30)) December 31, 2012
Type of Adjustment |
Definition |
Dollar Adjustment
Per Thousand Board Feet 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 8 thousand board feet per acre and less. | -$8.00 | |
| II. Logging conditions | |||
| Class 1 | The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. | $0.00 | |
| Class 2 | The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. | -$50.00 | |
| Class 3 | The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. | -$75.00 | |
| Class 4 | Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. | -$145.00 | |
| Note: | A Class 2 adjustment may be used for slopes less than 40% 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 of revenue. | ||
| III. Remote island adjustment: | |||
| For timber harvested from a remote island | -$50.00 | ||
TABLE 11—Domestic Market Adjustment
| Class | Area Adjustment Applies | Dollar Adjustment Per Thousand Board Feet Net Scribner Scale | |
| (( |
(( |
$12.00 | |
| (( |
| Note: | This adjustment only applies to published MBF sawlog values. |
(a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:
(i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.
(ii) Others not listed; volcanic activity, earthquake.
(b) Causes that do not qualify for adjustment include:
(i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and
(ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.
(c) The department of revenue will not grant adjustments for applications involving timber that has already been harvested but will consider any remaining undisturbed damaged timber scheduled for removal if it is properly identified.
(d) The department of revenue will notify the harvester in writing of approval or denial. Instructions will be included for taking any adjustment amounts approved.
(5) Forest-derived biomass, has a $0/ton stumpage value.
[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091 and 84.33.140. 12-02-040, § 458-40-660, filed 12/29/11, effective 1/1/12. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096 and 84.33.091. 11-14-051, § 458-40-660, filed 6/29/11, effective 7/1/11; 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; 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.]
OTS-4731.2
AMENDATORY SECTION(Amending WSR 06-02-007, filed 12/22/05,
effective 1/22/06)
WAC 458-40-680
Timber excise tax -- Volume
harvested -- Approved scaling and grading methods -- Sample
scaling -- Conversions.
(1) Introduction. The acceptable log
scaling and grading standard for stumpage value areas 1, 2, 3,
4, and 5((, and 10)) is the Scribner Decimal C log rule as
described in the most current edition of the "Official Log
Scaling and Grading Rules" developed and authored by the
Northwest Log Rules Advisory Group. The acceptable log
scaling standard for stumpage value area((s)) 6 ((and 7)) is
the Scribner Decimal C log rule described in the most current
edition of the "Eastside Log Scaling Handbook" as published by
the Northwest Log Rules Advisory Group, except that timber
harvested in stumpage value area((s)) 6 ((and 7)) must be
scaled using the current regional taper rules at the point of
origin.
(2) Special services scaling. Special services scaling as described in the "Official Log Scaling and Grading Rules" developed and authored by the Northwest Log Rules Advisory Group may not be used for tax reporting purposes without prior written approval of the department of revenue.
(3) Sample scaling. Sample scaling may not be used for tax reporting purposes without prior written approval of the department of revenue. To be approved, sample scaling must be in accordance with the following guidelines:
(a) Sample selection, scaling, and grading must be conducted on a continuous basis as the unit is harvested.
(b) The sample must be taken in such a manner to assure random, unbiased sample selection in accordance with accepted statistical tests of sampling.
(c) The sample used to determine total volume, species, and quality of timber harvested for a given reporting period must have been taken during that period.
(d) Sample frequency must be large enough to meet board foot variation accuracy limits of plus or minus two and five-tenths percent standard error at the ninety-five percent confidence level.
(e) Harvesters, or a purchaser with an approved sample scaling method, must maintain sufficient supporting documentation to allow the department of revenue to verify source data, and test statistical reliability of sample scale systems.
(f) Exceptions: Sampling designs and accuracy standards other than those described herein may only be used with the prior written approval of the department of revenue.
(4) Conversions to Scribner Decimal C Scale. The following definitions, tables, and conversion factors must be used in determining taxable volume for timber harvested that was not originally scaled by the Scribner Decimal C Log Rule. Conversion methods other than those listed are not to be used for tax reporting purposes without prior written approval of the department of revenue. Harvesters who wish to use a method of conversion other than those listed below must obtain written approval from the department of revenue before harvesting. Purchasers may obtain written approval of a sample scaling method from the department of revenue. The department will maintain a list of purchasers with an approved sample scaling method. A harvester may obtain this list and a summary of the approved method for specific purchasers from the department of revenue. If a harvester has not obtained approval of a sample scaling method before harvesting, the harvester may use a purchaser's approved sample scaling method. If the harvester, or purchaser, fails to use an approved sample scaling method or other method of conversion approved by these rules to set the purchase price, the department will establish its own method, as the circumstances require, to determine a reasonable estimate of the volume of timber sold.
(a) Weight measurement. If the sole unit of measure used
to set the purchase price for logs from harvest units ((that
meet the definition of the lowest quality code for each
species)) was weight, and the harvester does not use an
approved method of sample scaling to determine volume for the
stumpage value tables, the following tables must be used for
converting to Scribner Decimal C, if the harvest volume per
species meets the definition listed in the table. If weight
is the sole measure used for a harvest unit ((with quality
codes other than the lowest)) and the harvest volume per
species does not meet the definition listed in the table
below, the department will establish its own method, as the
circumstances require, to determine a reasonable estimate of
the volume of timber sold. Harvesters must keep records to
substantiate the species and quality codes reported. For tax
reporting purposes, a ton equals 2,000 pounds.
| (Stumpage Value Areas 1, 2, 3, 4, & 5(( BOARD FOOT WEIGHT SCALE FACTORS (TONS/MBF) |
||||
| Species | Quality code | |||
| 1 | (( |
|||
| Douglas-fir1 | (( |
(( |
||
| Western Hemlock2 | (( |
(( |
||
| Western Redcedar3 | 7.0 | |||
| Red Alder4 | (( |
(( |
||
| Chipwood | 9.0 | |||
| 1 | Includes Douglas-fir, Western Larch, Western White Pine and Sitka Spruce. Only for volume including less than 25% No. 2 sawmill or better log grades. |
| 2 | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, Lodgepole Pine and other conifers not separately designated. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir." Only for volume including less than 25% No. 2 sawmill or better log grades. |
| 3 | Includes Alaska-cedar. |
| 4 | Maple, Black Cottonwood and other hardwoods. Only for volume including less than 40% No. 3 sawmill or better log grades. |
| (Stumpage Value Area(( BOARD FOOT WEIGHT SCALE FACTORS (TONS/MBF) |
||
| Species | Quality code | |
| 1 | (( |
|
| Ponderosa Pine1 | (( |
(( |
| Douglas-fir(( |
5.50 | |
| Lodgepole Pine | 6.0 | |
| Western Hemlock(( |
5.50 | |
| Englemann Spruce | 4.50 | |
| Western Redcedar(( |
4.50 | |
| Chipwood | 9.0 | |
| Small Logs | 6.50 | |
| 1 | Only for volume with 10 or more logs 16 feet long per thousand board feet Scribner scale. |
| 2 | Includes Western Larch. |
| (( |
Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and other conifers not separately designated. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir." |
| (( |
Includes Alaska-cedar. |
(i) In stumpage value areas 1, 2, 3, 4, and 5((, and 10))
logs with an average scaling diameter of 8 inches and larger
must be converted to Scribner volume using 400 board feet per
cord. Logs having an average scaling diameter of less than 8
inches must be converted to Scribner volume using 330 board
feet per cord.
(ii) In stumpage value area((s)) 6 ((and 7)) logs with an
average scaling diameter of 8 inches and larger must be
converted to Scribner volume using 470 board feet per cord. Logs having an average scaling diameter of less than 8 inches
must be converted to Scribner volume using 390 board feet per
cord.
(iii) A cord of Western Redcedar shake or shingle blocks must be converted to Scribner volume using 600 board feet per cord.
(iv) Firewood must be converted at a rate of 3 tons per cord.
(c) Cants or lumber from portable mills. To convert from lumber tally to Scribner volume:
(i) In stumpage value areas 1, 2, 3, 4, and 5((, and 10))
multiply the lumber tally for the individual species by 75%,
and round to the nearest one thousand board feet (MBF); or
(ii) In stumpage value area((s)) 6 ((and 7)) multiply the
lumber tally for the individual species by 88%, and round to
the nearest one thousand board feet (MBF).
(d) Log scale conversion. Timber harvested in stumpage
value areas 1, 2, 3, 4, and 5((, and 10)) and which has been
scaled by methods and procedures published in the "Eastside
Log Scaling Handbook" must have the volumes reported reduced
by eighteen percent. Timber harvested in stumpage value
area((s)) 6 ((and 7)) and which has been scaled by methods and
procedures published in the "Official Log Scaling and Grading
Rules" developed and authored by the Northwest log rules
advisory group, must have the volumes reported increased by
eighteen percent.
(e) Timber pole and piling volume tables. Harvesters of
poles must use the following tables to determine the Scribner
board foot volume for each pole length and class:
| Total Scribner Board Foot Volume Stumpage Value Areas 1, 2, 3, 4, and 5(( |
|||||||||||||||||
| Pole Class1 | Piling Class2 | ||||||||||||||||
| Length | H6 | H5 | H4 | H3 | H2 | H1 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 9 | 10 | A | B |
| 20 | 50 | 50 | 40 | 40 | 30 | 30 | 20 | 20 | 20 | 80 | 70 | ||||||
| 25 | 60 | 60 | 50 | 50 | 40 | 40 | 30 | 30 | 30 | 100 | 90 | ||||||
| 30 | 110 | 70 | 60 | 60 | 50 | 50 | 40 | 40 | 130 | 110 | |||||||
| 35 | 160 | 160 | 130 | 100 | 80 | 80 | 60 | 60 | 50 | 130 | 110 | ||||||
| 40 | 240 | 200 | 180 | 180 | 150 | 120 | 120 | 90 | 70 | 60 | 150 | 120 | |||||
| 45 | 380 | 340 | 340 | 280 | 230 | 230 | 190 | 150 | 120 | 120 | 90 | 90 | 150 | 120 | |||
| 50 | 430 | 370 | 370 | 300 | 260 | 260 | 210 | 160 | 140 | 140 | 100 | 160 | 140 | ||||
| 55 | 470 | 410 | 410 | 330 | 280 | 280 | 230 | 180 | 150 | 150 | 180 | 150 | |||||
| 60 | 540 | 470 | 470 | 410 | 340 | 340 | 290 | 220 | 190 | 190 | 190 | 160 | |||||
| 65 | 610 | 520 | 520 | 420 | 380 | 380 | 320 | 260 | 210 | 210 | 210 | 180 | |||||
| 70 | 650 | 560 | 560 | 480 | 400 | 400 | 350 | 270 | 230 | 230 | 230 | 190 | |||||
| 75 | 700 | 600 | 600 | 520 | 520 | 520 | 440 | 290 | 250 | 230 | 200 | ||||||
| 80 | 820 | 700 | 700 | 600 | 600 | 540 | 440 | 360 | 290 | 250 | 210 | ||||||
| 85 | 910 | 800 | 800 | 660 | 660 | 660 | 570 | 490 | 360 | 260 | 210 | ||||||
| 90 | 1080 | 930 | 930 | 820 | 820 | 690 | 590 | 490 | 400 | 260 | 220 | ||||||
| 95 | 1170 | 1000 | 1000 | 870 | 870 | 750 | 640 | 540 | 290 | 240 | |||||||
| 100 | 1190 | 1030 | 1030 | 900 | 900 | 760 | 660 | 550 | 310 | 250 | |||||||
| 105 | 1310 | 1160 | 1160 | 1000 | 1000 | 860 | 740 | 610 | 330 | 270 | |||||||
| 110 | 1370 | 1220 | 1220 | 1050 | 1050 | 910 | 780 | 650 | 380 | 300 | |||||||
| 115 | 1440 | 1280 | 1280 | 1100 | 1100 | 960 | 860 | 680 | 400 | 310 | |||||||
| 120 | 1660 | 1460 | 1460 | 1300 | 1300 | 1140 | 970 | 820 | 500 | 400 | |||||||
| 125 | 1840 | 1600 | 1600 | 1410 | 1410 | 1250 | 1080 | 930 | |||||||||
| 130 | 1920 | 1680 | 1680 | 1490 | 1490 | 1310 | 1120 | 970 | |||||||||
| 1 | Pole class definitions taken from American National Standard specifications and dimensions for wood poles as approved August 7, 1976, under American National Standard Institute, Inc. codified ANSI 05.1-1972. |
| 2 | Piling class definitions as per American Society for Testing and Materials for "round timber piles." As the designation: D 25-58 (reapproved 1964). |
| Total Scribner Board Foot Volume Stumpage Value Area(( |
|||||||||||||||||
| Pole Class1 | Piling Class2 | ||||||||||||||||
| Length | H6 | H5 | H4 | H3 | H2 | H1 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 9 | 10 | A | B |
| 20 | 70 | 60 | 50 | 50 | 30 | 30 | 20 | 20 | 20 | 90 | 70 | ||||||
| 25 | 80 | 70 | 50 | 50 | 40 | 40 | 30 | 30 | 20 | 100 | 80 | ||||||
| 30 | 110 | 90 | 60 | 60 | 50 | 50 | 50 | 40 | 130 | 110 | |||||||
| 35 | 190 | 160 | 140 | 100 | 100 | 70 | 60 | 60 | 50 | 140 | 100 | ||||||
| 40 | 240 | 240 | 200 | 170 | 120 | 110 | 100 | 70 | 70 | 140 | 100 | ||||||
| 45 | 390 | 330 | 330 | 270 | 270 | 220 | 180 | 150 | 110 | 110 | 80 | 70 | 150 | 110 | |||
| 50 | 460 | 390 | 390 | 340 | 340 | 280 | 240 | 190 | 150 | 150 | 120 | 190 | 150 | ||||
| 55 | 510 | 430 | 430 | 370 | 360 | 300 | 250 | 190 | 150 | 150 | 190 | 150 | |||||
| 60 | 610 | 530 | 530 | 440 | 440 | 380 | 310 | 240 | 200 | 200 | 240 | 200 | |||||
| 65 | 650 | 570 | 570 | 490 | 480 | 410 | 350 | 280 | 220 | 220 | 240 | 200 | |||||
| 70 | 750 | 650 | 650 | 550 | 470 | 470 | 410 | 320 | 260 | 260 | 260 | 210 | |||||
| 75 | 810 | 700 | 700 | 600 | 600 | 500 | 440 | 340 | 270 | 270 | 220 | ||||||
| 80 | 960 | 830 | 830 | 710 | 710 | 610 | 510 | 420 | 340 | 220 | 220 | ||||||
| 85 | 1020 | 870 | 870 | 760 | 760 | 640 | 550 | 450 | 360 | 300 | 240 | ||||||
| 90 | 1110 | 970 | 970 | 840 | 840 | 720 | 620 | 500 | 420 | 280 | 280 | ||||||
| 95 | 1160 | 1010 | 1010 | 870 | 870 | 740 | 640 | 510 | 360 | 280 | |||||||
| 100 | 1380 | 1210 | 1210 | 1060 | 1060 | 910 | 780 | 650 | 360 | 280 | |||||||
| 105 | 1430 | 1250 | 1250 | 1100 | 1100 | 940 | 820 | 690 | 400 | 300 | |||||||
| 110 | 1580 | 1390 | 1390 | 1220 | 1220 | 1070 | 920 | 770 | 460 | 340 | |||||||
| 115 | 1660 | 1470 | 1470 | 1280 | 1280 | 970 | 810 | 680 | 470 | 360 | |||||||
| 120 | 1880 | 1680 | 1680 | 1480 | 1480 | 1290 | 1130 | 950 | 560 | 450 | |||||||
| 125 | 1910 | 1690 | 1690 | 1490 | 1490 | 1140 | 970 | 810 | |||||||||
| 130 | 2170 | 1920 | 1920 | 1710 | 1710 | 1510 | 1320 | 1140 | |||||||||
| 1 | Pole class definitions taken from American National Standard specifications and dimensions for wood poles as approved August 7, 1976, under American National Standard Institute, Inc. codified ANSI 05.1-1972. |
| 2 | Piling class definitions as per American Society for Testing and Materials for "round timber piles." As the designation: D 25-58 (reapproved 1964). |
[Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. 06-02-007, § 458-40-680, filed 12/22/05, effective 1/22/06; 05-08-070, § 458-40-680, filed 3/31/05, effective 5/1/05; 03-22-099, § 458-40-680, filed 11/5/03, effective 12/6/03. Statutory Authority: RCW 82.32.300 and 84.33.096. 00-24-068, § 458-40-680, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.120. 96-02-056, § 458-40-680, filed 12/29/95, effective 1/29/96. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-14-084, § 458-40-680, filed 6/30/95, effective 7/31/95. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-680, filed 12/31/86.]