WSR 99-14-055

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 30, 1999, 4:05 p.m. , effective July 1, 1999 ]

Date of Adoption: June 30, 1999.

Purpose: WAC 458-40-660 contains the stumpage values for the second 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 99-10-039 on April 30, 1999.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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, 1999.Effective Date of Rule: July 1, 1999.

June 30, 1999

Claire Hesselholt

Rules Manager

Legislation and Policy Division

OTS-3087.2


AMENDATORY SECTION(Amending WSR 99-02-032, filed 12/30/98, effective 1/1/99)

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, 1999:


((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.))

TABLE 1—Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 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
$535
$528
$521
$514
$507
2 421 414 407 400 393
3 384 377 370 363 356
4 380 373 366 359 352

Western Redcedar2
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock3
WH
1
345
338
331
324
317
2 324 317 310 303 296
3 310 303 296 289 282
4 299 292 285 278 271

Other Conifer
OC
1
345
338
331
324
317
2 324 317 310 303 296
3 310 303 296 289 282
4 299 292 285 278 271

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

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

July 1 through December 31, 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
$535
$528
$521
$514
$507
2 475 468 461 454 447
3 421 414 407 400 393
4 350 343 336 329 322

Western Redcedar2
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock3
WH
1
350
343
336
329
322
2 345 338 331 324 317
3 303 296 289 282 275
4 303 296 289 282 275

Other Conifer
OC
1
350
343
336
329
322
2 345 338 331 324 317
3 303 296 289 282 275
4 303 296 289 282 275

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

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

July 1 through December 31, 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
$535
$528
$521
$514
$507
2 399 392 385 378 371
3 353 346 339 332 325
4 353 346 339 332 325

Western Redcedar3
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock4
WH
1
345
338
331
324
317
2 315 308 301 294 287
3 291 284 277 270 263
4 267 260 253 246 239

Other Conifer
OC
1
345
338
331
324
317
2 315 308 301 294 287
3 291 284 277 270 263
4 267 260 253 246 239

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

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

July 1 through December 31, 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
2 426 419 412 405 398
3 414 407 400 393 386
4 380 373 366 359 352

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock4
WH
1
345
338
331
324
317
2 299 292 285 278 271
3 297 290 283 276 269
4 295 288 281 274 267

Other Conifer
OC
1
345
338
331
324
317
2 299 292 285 278 271
3 297 290 283 276 269
4 295 288 281 274 267

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

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

July 1 through December 31, 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
$545
$538
$531
$524
$517
2 424 417 410 403 396
3 413 406 399 392 385
4 307 300 293 286 279

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock4
WH
1
368
361
354
347
340
2 317 310 303 296 289
3 266 259 252 245 238
4 266 259 252 245 238

Other Conifer
OC
1
368
361
354
347
340
2 317 310 303 296 289
3 266 259 252 245 238
4 266 259 252 245 238

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

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

July 1 through December 31, 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
$237
$230
$223
$216
$209

Engelmann Spruce
ES
1
207
200
193
186
179

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
404
397
390
383
376

True Firs4
WH
1
227
220
213
206
199

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
20
19
18
17
16

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

July 1 through December 31, 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
$237
$230
$223
$216
$209

Engelmann Spruce
ES
1
207
200
193
186
179

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
404
397
390
383
376

True Firs4
WH
1
227
220
213
206
199

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
26
25
24
23
22

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

July 1 through December 31, 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
$581
$574
$567
$560
$553
2 412 405 398 391 384
3 400 393 386 379 372
4 366 359 352 345 338

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
701
694
687
680
673
2 701 694 687 680 673
3 701 694 687 680 673
4 701 694 687 680 673

Western Hemlock4
WH
1
331
324
317
310
303
2 285 278 271 264 257
3 283 276 269 262 255
4 281 274 267 260 253

Other Conifer
OC
1
331
324
317
310
303
2 285 278 271 264 257
3 283 276 269 262 255
4 281 274 267 260 253

Red Alder
RA
1
199
192
185
178
171
2 161 154 147 140 133
3 108 101 94 87 80

Black Cottonwood
BC
1
63
56
49
42
35
2 63 56 49 42 35
3 1 1 1 1 1

Other Hardwood
OH
1
108
101
94
87
80
2 98 91 84 77 70
3 81 74 67 60 53

Douglas-fir Poles
DFL
1
944
937
930
923
916

Western Redcedar Poles
RCL
1
944
937
930
923
916

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, 1999:


TABLE 9—Harvest Adjustment Table

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

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

((January)) July 1 through ((June 30)) December 31, 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.  99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99;  98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; 97-14-068, § 458-40-660, filed 6/30/97, effective 7/1/97.  Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091.  97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; 96-02-057, § 458-40-660, filed 12/29/95, effective 1/1/96.  Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200.  95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95.  Statutory Authority: RCW 82.32.300 and 84.33.096.  95-02-038, § 458-40-660, filed 12/30/94, effective 1/1/95.  Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096.  94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; 90-02-049, § 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091. 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.]

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