WSR 98-14-083

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed June 30, 1998, 1:49 p.m., effective July 1, 1998]



Date of Adoption: June 30, 1998.

Purpose: WAC 458-40-660 contains the stumpage values for the second half of 1998. Harvesters of timber use these values to calculate the timber excise tax.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-660.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Other Authority: RCW 84.33.091.

Adopted under notice filed as WSR 98-10-124 on May 6, 1998.

Changes Other than Editing from Proposed to Adopted Version: Tables 1-5 and 8 were revised based upon valuation data upon minor species obtained from the March edition of Log Lines. Tables 6 and 7 were revised based upon valuation data submitted by interested industry members for those valuation areas in eastern Washington.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.

Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The stumpage value rule is required by statute (RCW 84.33.091) to be effective on July 1, 1998.

Effective Date of Rule: July 1, 1998.

June 30, 1998

Claire Hesselholt

Rules Manager

OTS-2224.3

AMENDATORY SECTION (Amending WSR 98-02-015, filed 12/30/97, effective 1/1/98)



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, 1998:





((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









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone 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









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone 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









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone 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









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone 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









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone 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









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone 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









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone 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









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone 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.))





TABLE 1--Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir


DF


1


$615


$608


$601


$594


$587
2 604 597 590 583 576
3 562 555 548 541 534
4 303 296 289 282 275


Western Redcedar2


RC


1


1263


1256


1249


1242


1235
2 938 931 924 917 910
3 789 782 775 768 761
4 751 744 737 730 723


Western Hemlock3


WH


1


400


393


386


379


372
2 375 368 361 354 347
3 358 351 344 337 330
4 278 271 264 257 250


Other Conifer


OC


1


400


393


386


379


372
2 375 368 361 354 347
3 358 351 344 337 330
4 278 271 264 257 250


Red Alder


RA


1


210


203


196


189


182
2 162 155 148 141 134
3 121 114 107 100 93


Black Cottonwood


BC


1


61


54


47


40


33
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood


OH


1


141


134


127


120


113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles


DFL


1


986


979


972


965


958


Western Redcedar Poles


RCL


1


986


979


972


965


958


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir


DF


1


$615


$608


$601


$594


$587
2 553 546 539 532 525
3 528 521 514 507 500
4 295 288 281 274 267


Western Redcedar2


RC


1


1263


1256


1249


1242


1235
2 938 931 924 917 910
3 789 782 775 768 761
4 751 744 737 730 723


Western Hemlock3


WH


1


400


393


386


379


372
2 393 386 379 372 365
3 381 374 367 360 353
4 291 284 277 270 263


Other Conifer


OC


1


400


393


386


379


372
2 393 386 379 372 365
3 381 374 367 360 353
4 291 284 277 270 263


Red Alder


RA


1


210


203


196


189


182
2 162 155 148 141 134
3 121 114 107 100 93


Black Cottonwood


BC


1


61


54


47


40


33
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood


OH


1


141


134


127


120


113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles


DFL


1


986


979


972


965


958


Western Redcedar Poles


RCL


1


986


979


972


965


958


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir2


DF


1


$615


$608


$601


$594


$587
2 532 525 518 511 504
3 482 475 468 461 454
4 337 330 323 316 309


Western Redcedar3


RC


1


1263


1256


1249


1242


1235
2 938 931 924 917 910
3 789 782 775 768 761
4 751 744 737 730 723


Western Hemlock4


WH


1


400


393


386


379


372
2 374 367 360 353 346
3 357 350 343 336 329
4 247 240 233 226 219


Other Conifer


OC


1


400


393


386


379


372
2 374 367 360 353 346
3 357 350 343 336 329
4 247 240 233 226 219


Red Alder


RA


1


210


203


196


189


182
2 162 155 148 141 134
3 121 114 107 100 93


Black Cottonwood


BC


1


61


54


47


40


33
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood


OH


1


141


134


127


120


113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles


DFL


1


986


979


972


965


958


Western Redcedar Poles


RCL


1


986


979


972


965


958


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir2


DF


1


$734


$727


$720


$713


$706
2 586 579 572 565 558
3 516 509 502 495 488
4 361 354 347 340 333


Lodgepole Pine


LP


1


217


210


203


196


189


Ponderosa Pine


PP


1


373


366


359


352


345
2 244 237 230 223 216


Western Redcedar3


RC


1


1263


1256


1249


1242


1235
2 938 931 924 917 910
3 789 782 775 768 761
4 751 744 737 730 723


Western Hemlock4


WH


1


400


393


386


379


372
2 395 388 381 374 367
3 376 369 362 355 348
4 287 280 273 266 259


Other Conifer


OC


1


400


393


386


379


372
2 395 388 381 374 367
3 376 369 362 355 348
4 287 280 273 266 259


Red Alder


RA


1


210


203


196


189


182
2 162 155 148 141 134
3 121 114 107 100 93


Black Cottonwood


BC


1


61


54


47


40


33
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood


OH


1


141


134


127


120


113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles


DFL


1


986


979


972


965


958


Western Redcedar Poles


RCL


1


986


979


972


965


958


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir2


DF


1


$570


$563


$556


$549


$542
2 568 561 554 547 540
3 529 522 515 508 501
4 380 373 366 359 352


Lodgepole Pine


LP


1


217


210


203


196


189


Ponderosa Pine


PP


1


373


366


359


352


345
2 244 237 230 223 216


Western Redcedar3


RC


1


1263


1256


1249


1242


1235
2 938 931 924 917 910
3 789 782 775 768 761
4 751 744 737 730 723


Western Hemlock4


WH


1


400


393


386


379


372
2 363 356 349 342 335
3 331 324 317 310 303
4 289 282 275 268 261


Other Conifer


OC


1


400


393


386


379


372
2 363 356 349 342 335
3 331 324 317 310 303
4 289 282 275 268 261


Red Alder


RA


1


210


203


196


189


182
2 162 155 148 141 134
3 121 114 107 100 93


Black Cottonwood


BC


1


61


54


47


40


33
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood


OH


1


141


134


127


120


113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles


DFL


1


986


979


972


965


958


Western Redcedar Poles


RCL


1


986


979


972


965


958


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir2


DF


1


$337


$330


$323


$316


$309


Engelmann Spruce


ES


1


211


204


197


190


183


Lodgepole Pine


LP


1


217


210


203


196


189


Ponderosa Pine


PP


1


373


366


359


352


345
2 244 237 230 223 216


Western Redcedar3


RC


1


417


410


403


396


389


True Firs4


WH


1


194


187


180


173


166


Western White Pine


WP


1


420


413


406


399


392


Hardwoods


OH


1


50


43


36


29


22


Western Redcedar Poles


RCL


1


516


509


502


495


488


Small Logs


SML


1


27


26


25


24


23


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir2


DF


1


$244


$237


$230


$223


$216


Engelmann Spruce


ES


1


195


188


181


174


167


Lodgepole Pine


LP


1


220


213


206


199


192


Ponderosa Pine


PP


1


314


307


300


293


286
2 200 193 186 179 172


Western Redcedar3


RC


1


461


454


447


440


433


True Firs4


WH


1


217


210


203


196


189


Western White Pine


WP


1


392


385


378


371


364


Hardwoods


OH


1


50


43


36


29


22


Western Redcedar Poles


RCL


1


516


509


502


495


488


Small Logs


SML


1


20


19


18


17


16


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, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number


Hauling

Distance Zone Number



1


2


3


4


5


Douglas-Fir2


DF


1


$720


$713


$706


$699


$692
2 572 565 558 551 544
3 502 495 488 481 474
4 347 340 333 326 319


Lodgepole Pine


LP


1


217


210


203


196


189


Ponderosa Pine


PP


1


373


366


359


352


345
2 244 237 230 223 216


Western Redcedar3


RC


1


1249


1242


1235


1228


1221
2 924 917 910 903 896
3 775 768 761 754 747
4 737 730 723 716 709


Western Hemlock4


WH


1


386


379


372


365


358
2 381 374 367 360 353
3 362 355 348 341 334
4 273 266 259 252 245


Other Conifer


OC


1


386


379


372


365


358
2 381 374 367 360 353
3 362 355 348 341 334
4 273 266 259 252 245


Red Alder


RA


1


196


189


182


175


168
2 148 141 134 127 120
3 107 100 93 86 79


Black Cottonwood


BC


1


47


40


33


26


19
2 11 4 1 1 1
3 8 1 1 1 1


Other Hardwood


OH


1


127


120


113


106


99
2 84 77 70 63 56
3 46 39 32 25 18


Douglas-fir Poles


DFL


1


972


965


958


951


944


Western Redcedar Poles


RCL


1


972


965


958


951


944


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, 1998:





TABLE 9--Harvest Adjustment Table

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

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





Type of

Adjustment





Definition
Dollar Adjustment Per

Thousand Board Feet

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, 1998





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 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%)) 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.
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. 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.]

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1998 Washington State Code Reviser's Office