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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.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

Register Index
© 1998 Washington State Code Reviser's Office