WSR 04-10-109

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed May 5, 2004, 10:55 a.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 04-06-065.

Title of Rule: WAC 458-40-640 Timber excise tax--Stumpage value area (map).

Purpose: To update the hauling areas shown on the stumpage value area map.

Statutory Authority for Adoption: RCW 84.33.096, 82.32.300, and 82.01.060(2).

Statute Being Implemented: RCW 84.33.091.

Summary: The map contained in WAC 458-40-640 identifies haul zones relative to the distance to the closest timber processing facility available to process harvested timber. These zones are used to adjust the taxable value of harvested timber. A facility located in eastern Washington closed in the past year, requiring an adjustment to haul zones affected by the closing. In addition, the haul zone for Point Roberts, which can only be reached overland by driving through Canada, has been adjusted to recognize the increased difficulty of cross-border hauling.

Reasons Supporting Proposal: The proposed changes restructure the haul zones as required to reflect the closing of the timber processing facility and increased difficulty crossing the border.

Name of Agency Personnel Responsible for Drafting: Gilbert Brewer, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Leslie Cushman, 1025 Union Avenue S.E., Suite #100, Olympia, WA, (360) 570-3201.

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 map contained in WAC 458-40-640 identifies haul zones relative to the distance to the closest timber processing facility available to process harvested timber. These zones are used to adjust the taxable value of harvested timber.

Proposal Changes the Following Existing Rules: A processing facility located in eastern Washington closed in the past year, requiring an adjustment to haul zones affected by the closing. Additionally, the haul zone for Point Roberts has been adjusted to recognize the increased difficulty of cross-border hauling.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required because a cost benefit analysis will be prepared for the rule and the proposed amendments.

RCW 34.05.328 applies to this rule adoption. This is a significant legislative rule pursuant to RCW 34.05.328 (5)(a)(i).

Hearing Location: Capital Plaza Building, Legislation and Policy, 4th Floor, Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on June 9, 2004, at 10:00 a.m.

Assistance for Persons with Disabilities: Contact April Thompson no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 725-7500.

Submit Written Comments to: Gilbert Brewer, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail gilb@dor.wa.gov, by June 9, 2004.

Date of Intended Adoption: June 16, 2004.

May 5, 2004

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

OTS-7135.1


AMENDATORY SECTION(Amending WSR 01-24-029, filed 11/27/01, effective 12/28/01)

WAC 458-40-640   Timber excise tax -- Stumpage value area (map).   The stumpage value area and hauling distance zone map contained in this 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.


WAC 458-40-640 Stumpage value area and hauling zone--Map


Harvesters may obtain a larger scale map by writing to the Washington State Department of Revenue, Special Programs Division, Forest Tax Section, Post Office Box 47472, Olympia, Washington 98504-7472; or by calling 1-800-548-8829.

((Place illustration here.))

Place illustration here.

[Statutory Authority: RCW 82.32.300 and 84.33.096. 01-24-029, 458-40-640, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 01-02-019, 458-40-640, filed 12/21/00, effective 1/1/01. 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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