Date of Adoption: December 21, 2000.

Purpose: RCW 84.33.091 requires that the department designate areas containing timber having similar growing[,] harvesting, and marketing conditions to be used as units for the preparation and application of stumpage values. The department must make adequate allowances for costs of removal and accessibility to point of conversion and other market conditions. WAC 458-40-640 is being amended to provide updated haul zone areas because of mill closures and other changes in conversion points. These changes apply to the stumpage values provided by WAC 458-40-660 for the first half of 2001. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-640 Timber excise tax -- Stumpage value area (map).

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Other Authority: RCW 84.33.091.

Adopted under notice filed as WSR 00-22-092 on October 31, 2000.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 area map is used in conjunction with the stumpage value tables reflected in WAC 458-40-660. RCW 84.33.091 requires that the stumpage value tables to be used during the first six months of 2001 be adopted by rule (WAC 458-40-660) effective January 1, 2001. The changes to the stumpage value area map in WAC 458-20-640 need to be effective January 1, 2001, for the stumpage value tables to work accurately.Effective Date of Rule: January 1, 2001.

December 21, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

OTS-4454.2

AMENDATORY SECTION(Amending WSR 95-14-086, filed 6/30/95, effective 7/1/95)

WAC 458-40-640   Timber excise tax -- Stumpage value area (map).   The stumpage value area and hauling distance zone map contained in this ((section shall)) rule must be used to determine the proper stumpage value table and haul zone to be used in calculating the taxable stumpage value of timber harvested from private land.

((Place illustration here.))

Place illustration here.

[Statutory Authority: RCW 82.32.300 and 84.33.096.      95-14-086, § 458-40-640, filed 6/30/95, effective 7/1/95; 95-02-037, § 458-40-640, filed 12/30/94, effective 1/1/95; 90-14-033, § 458-40-640, filed 6/29/90, effective 7/30/90.      Statutory Authority: Chapter 84.33 RCW.      87-02-023 (Order 86-4), § 458-40-640, filed 12/31/86.]

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