WSR 99-02-032

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed December 30, 1998, 3:08 p.m., effective January 1, 1999]



Date of Adoption: December 30, 1998.

Purpose: WAC 458-40-660 contains the stumpage values for the first half of 1999. 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 98-22-038 on October 29, 1998.

Changes Other than Editing from Proposed to Adopted Version: The values for True Firs were decreased from $23 MBF to $20 MBF in Tables 7 and 8. These values 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.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 January 1, 1999.

Effective Date of Rule: January 1, 1999.

December 30, 1998

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

OTS-2607.3

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


214


207


200


193


186


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


214


207


200


193


186


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.]

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