WSR 98-22-038

PROPOSED RULES

DEPARTMENT OF REVENUE

[Filed October 29, 1998, 2:47 p.m.]



Original Notice.

Preproposal statement of inquiry was filed as WSR 98-19-046.

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

Purpose: RCW 84.33.091 requires that the stumpage value tables rule be revised twice annually. WAC 458-40-660 is being amended to provide the proposed stumpage values for the first half of 1999. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber.

Statutory Authority for Adoption: RCW 82.33.330 and 84.33.096.

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

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

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

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

Name of Proponent: Department of Revenue, governmental.

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

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

Proposal Changes the Following Existing Rules: Values are updated. See Explanation of Rule above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. Updating the stumpage value tables are required by law. The rule does not impose a responsibility or require a small business to perform something that is not already required by law.

Section 201, chapter 403, Laws of 1995, applies to this rule adoption. These are significant legislative rules pursuant to RCW 34.05.328 (5)(a)(I).

Hearing Location: Department of Revenue, Conference Room, Target Place Building, No. 4, 2735 Harrison Avenue N. W., Olympia, WA, on December 10, 1998, at 10 a.m.

Assistance for Persons with Disabilities: Contact Virginia Sunde by December 3, 1998, TDD 1-800-451-7985, or (360) 586-8640.

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail edr@dor.wa.gov, by December 10, 1998.

Date of Intended Adoption: December 30, 1998.

October 29, 1998

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

OTS-2607.2

AMENDATORY SECTION (Amending WSR 98-14-083, filed 6/30/98, effective 7/1/98)



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 ((July)) January 1 through ((December 31, 1998)) June 30, 1999:





((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)).







TABLE 1--Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 1999



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

$595

$588

$581

$574

$567
2 484 477 470 463 456
3 430 423 416 409 402
4 288 281 274 267 260


Western Redcedar2

RC

1

1155

1148

1141

1134

1127
2 861 854 847 840 833
3 809 802 795 788 781
4 797 790 783 776 769


Western Hemlock3

WH

1

331

324

317

310

303
2 322 315 308 301 294
3 317 310 303 296 289
4 278 271 264 257 250


Other Conifer

OC

1

331

324

317

310

303
2 322 315 308 301 294
3 317 310 303 296 289
4 278 271 264 257 250


Red Alder

RA

1

199

192

185

178

171
2 161 154 147 140 133
3 135 128 121 114 107


Black Cottonwood

BC

1

55

48

41

34

27
2 16 9 2 1 1
3 13 6 1 1 1


Other Hardwood

OH

1

127

120

113

106

99
2 99 92 85 78 71
3 74 67 60 53 46


Douglas-fir Poles

DFL

1

1038

1031

1024

1017

1010


Western Redcedar Poles

RCL

1

1038

1031

1024

1017

1010


Chipwood

CHW

1

3

2

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

January 1 through June 30, 1999



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

$595

$588

$581

$574

$567
2 509 502 495 488 481
3 460 453 446 439 432
4 279 272 265 258 251


Western Redcedar2

RC

1

1155

1148

1141

1134

1127
2 861 854 847 840 833
3 809 802 795 788 781
4 797 790 783 776 769


Western Hemlock3

WH

1

350

343

336

329

322
2 350 343 336 329 322
3 310 303 296 289 282
4 305 298 291 284 277


Other Conifer

OC

1

350

343

336

329

322
2 350 343 336 329 322
3 310 303 296 289 282
4 305 298 291 284 277


Red Alder

RA

1

199

192

185

178

171
2 161 154 147 140 133
3 135 128 121 114 107


Black Cottonwood

BC

1

55

48

41

34

27
2 16 9 2 1 1
3 13 6 1 1 1


Other Hardwood

OH

1

127

120

113

106

99
2 99 92 85 78 71
3 74 67 60 53 46


Douglas-fir Poles

DFL

1

1038

1031

1024

1017

1010


Western Redcedar Poles

RCL

1

1038

1031

1024

1017

1010


Chipwood

CHW

1

3

2

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

January 1 through June 30, 1999



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

$595

$588

$581

$574

$567
2 442 435 428 421 414
3 401 394 387 380 373
4 333 326 319 312 305


Western Redcedar3

RC

1

1155

1148

1141

1134

1127
2 861 854 847 840 833
3 809 802 795 788 781
4 797 790 783 776 769


Western Hemlock4

WH

1

319

312

305

298

291
2 295 288 281 274 267
3 291 284 277 270 263
4 254 247 240 233 226


Other Conifer

OC

1

319

312

305

298

291
2 295 288 281 274 267
3 291 284 277 270 263
4 254 247 240 233 226


Red Alder

RA

1

199

192

185

178

171
2 161 154 147 140 133
3 135 128 121 114 107


Black Cottonwood

BC

1

55

48

41

34

27
2 16 9 2 1 1
3 13 6 1 1 1


Other Hardwood

OH

1

127

120

113

106

99
2 99 92 85 78 71
3 74 67 60 53 46


Douglas-fir Poles

DFL

1

1038

1031

1024

1017

1010


Western Redcedar Poles

RCL

1

1038

1031

1024

1017

1010


Chipwood

CHW

1

3

2

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

January 1 through June 30, 1999



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

$733

$726

$719

$712

$705
2 486 479 472 465 458
3 462 455 448 441 434
4 383 376 369 362 355


Lodgepole Pine

LP

1

203

196

189

182

175


Ponderosa Pine

PP

1

364

357

350

343

336
2 219 212 205 198 191


Western Redcedar3

RC

1

1155

1148

1141

1134

1127
2 861 854 847 840 833
3 809 802 795 788 781
4 797 790 783 776 769


Western Hemlock4

WH

1

352

345

338

331

324
2 329 322 315 308 301
3 317 310 303 296 289
4 308 301 294 287 280


Other Conifer

OC

1

352

345

338

331

324
2 329 322 315 308 301
3 317 310 303 296 289
4 308 301 294 287 280


Red Alder

RA

1

199

192

185

178

171
2 161 154 147 140 133
3 135 128 121 114 107


Black Cottonwood

BC

1

55

48

41

34

27
2 16 9 2 1 1
3 13 6 1 1 1


Other Hardwood

OH

1

127

120

113

106

99
2 99 92 85 78 71
3 74 67 60 53 46


Douglas-fir Poles

DFL

1

1038

1031

1024

1017

1010


Western Redcedar Poles

RCL

1

1038

1031

1024

1017

1010


Chipwood

CHW

1

3

2

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

January 1 through June 30, 1999



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

$531

$524

$517

$510

$503
2 489 482 475 468 461
3 435 428 421 414 407
4 283 276 269 262 255


Lodgepole Pine

LP

1

203

196

189

182

175


Ponderosa Pine

PP

1

364

357

350

343

336
2 219 212 205 198 191


Western Redcedar3

RC

1

1155

1148

1141

1134

1127
2 861 854 847 840 833
3 809 802 795 788 781
4 797 790 783 776 769


Western Hemlock4

WH

1

352

345

338

331

324
2 352 345 338 331 324
3 277 270 263 256 249
4 277 270 263 256 249


Other Conifer

OC

1

352

345

338

331

324
2 352 345 338 331 324
3 277 270 263 256 249
4 277 270 263 256 249


Red Alder

RA

1

199

192

185

178

171
2 161 154 147 140 133
3 135 128 121 114 107


Black Cottonwood

BC

1

55

48

41

34

27
2 16 9 2 1 1
3 13 6 1 1 1


Other Hardwood

OH

1

127

120

113

106

99
2 99 92 85 78 71
3 74 67 60 53 46


Douglas-fir Poles

DFL

1

1038

1031

1024

1017

1010


Western Redcedar Poles

RCL

1

1038

1031

1024

1017

1010


Chipwood

CHW

1

3

2

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

January 1 through June 30, 1999



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

$239

$232

$225

$218

$211


Engelmann Spruce

ES

1

200

193

186

179

172


Lodgepole Pine

LP

1

203

196

189

182

175


Ponderosa Pine

PP

1

364

357

350

343

336
2 219 212 205 198 191


Western Redcedar3

RC

1

427

420

413

406

399


True Firs4

WH

1

237

230

223

216

209


Western White Pine

WP

1

423

416

409

402

395


Hardwoods

OH

1

50

43

36

29

22


Western Redcedar Poles

RCL

1

516

509

502

495

488


Small Logs

SML

1

24

23

22

21

20


Chipwood

CHW

1

2

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

January 1 through June 30, 1999



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

$239

$232

$225

$218

$211


Engelmann Spruce

ES

1

200

193

186

179

172


Lodgepole Pine

LP

1

203

196

189

182

175


Ponderosa Pine

PP

1

364

357

350

343

336
2 219 212 205 198 191


Western Redcedar3

RC

1

427

420

413

406

399


True Firs4

WH

1

237

230

223

216

209


Western White Pine

WP

1

423

416

409

402

395


Hardwoods

OH

1

50

43

36

29

22


Western Redcedar Poles

RCL

1

516

509

502

495

488


Small Logs

SML

1

23

22

21

20

19


Chipwood

CHW

1

2

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

January 1 through June 30, 1999



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

$719

$712

$705

$698

$691
2 472 465 458 451 444
3 448 441 434 427 420
4 369 362 355 348 341


Lodgepole Pine

LP

1

203

196

189

182

175


Ponderosa Pine

PP

1

364

357

350

343

336
2 219 212 205 198 191


Western Redcedar3

RC

1

1141

1134

1127

1120

1113
2 847 840 833 826 819
3 795 788 781 774 767
4 783 776 769 762 755


Western Hemlock4

WH

1

338

331

324

317

310
2 315 308 301 294 287
3 303 296 289 282 275
4 294 287 280 273 266


Other Conifer

OC

1

338

331

324

317

310
2 315 308 301 294 287
3 303 296 289 282 275
4 294 287 280 273 266


Red Alder

RA

1

185

178

171

164

157
2 147 140 133 126 119
3 121 114 107 100 93


Black Cottonwood

BC

1

41

34

27

20

13
2 2 1 1 1 1
3 1 1 1 1 1


Other Hardwood

OH

1

113

106

99

92

85
2 85 78 71 64 57
3 60 53 46 39 32


Douglas-fir Poles

DFL

1

1024

1017

1010

1003

996


Western Redcedar Poles

RCL

1

1024

1017

1010

1003

996


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 ((July)) January 1 through ((December 31, 1998)) June 30, 1999:





TABLE 9--Harvest Adjustment Table

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

((July)) January 1 through ((December 31, 1998)) June 30, 1999





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

((July)) January 1 through ((December 31, 1998)) June 30, 1999





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 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. 98-14-083, § 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.]