WSR 05-14-087

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 30, 2005, 3:17 p.m. , effective July 1, 2005 ]


     

     Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The rule is required by statute (RCW 84.33.091) to be effective on July 1, 2005.

     Purpose: WAC 458-40-660 Timber excise tax -- Stumpage value tables, provides eight stumpage value tables representing the areas in the state in which timber is harvested. RCW 84.33.091 requires that the department publish stumpage values on a semiannual basis. The rule is being revised to provide stumpage values for July 1 - December 31, 2005.

     Citation of Existing Rules Affected by this Order: Amending WAC 458-40-660 Timber excise tax -- Stumpage value tables.

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

     Other Authority: RCW 84.33.091.

      Adopted under notice filed as WSR 05-11-052 on May 16, 2005.

     A final cost-benefit analysis is available by contacting Roseanna Hodson, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543, e-mail roseannah@dor.wa.gov.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.

     Date Adopted: June 30, 2005.

Janis P. Bianchi, Manager

Interpretations and

Technical Advice Unit

OTS-8068.2


AMENDATORY SECTION(Amending WSR 05-02-040, filed 12/30/04, effective 1/1/05)

WAC 458-40-660   Timber excise tax--Stumpage value tables -- Stumpage value adjustments.   (1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

     (2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from ((January)) July 1 through ((June 30)) December 31, 2005:


((TABLE 1—Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$473		     
$466
$459
$452
$445
2 441 434 427 420 413
3 400 393 386 379 372
4 352 345 338 331 324

Western Redcedar(2)
RC
1
759
752
745
738
731

Western Hemlock and Other Conifer(3)		 WH 1 331 324 317 310 303
2 223 216 209 202 195
3 223 216 209 202 195
4 223 216 209 202 195

Red Alder
RA
1
370
363
356
349
342
2 297 290 283 276 269

Black Cottonwood
BC
1
13
6
1
1
1

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles
DFL
1
657
650
643
636
629

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(4)
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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per ton.
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.


TABLE 2—Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$502
$495
$488
$481
$474
2 418 411 404 397 390
3 416 409 402 395 388
4 366 359 352 345 338

Western Redcedar(2)
RC
1
759
752
745
738
731

Western Hemlock and Other Conifer (3)
WH
1
331
324
317
310
303
2 276 269 262 255 248
3 244 237 230 223 216
4 237 230 223 216 209

Red Alder
RA
1
370
363
356
349
342
2 297 290 283 276 269

Black Cottonwood
BC
1
13
6
1
1
1

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles
DFL
1
657
650
643
636
629

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(4)
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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per ton.
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.

TABLE 3—Stumpage Value Table
Stumpage Value Area 3
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$386
$379
$372
$365
$358
2 334 327 320 313 306
3 334 327 320 313 306
4 317 310 303 296 289

Western Redcedar(3)
RC
1
759
752
745
738
731

Western Hemlock and Other Conifer(4)
WH
1
331
324
317
310
303
2 232 225 218 211 204
3 167 160 153 146 139
4 148 141 134 127 120

Red Alder
RA
1
370
363
356
349
342
2 297 290 283 276 269

Black Cottonwood
BC
1
13
6
1
1
1

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles
DFL
1
657
650
643
636
629

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(5)
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 Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 4—Stumpage Value Table
Stumpage Value Area 4
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$434
$427
$420
$413
$406
2 434 427 420 413 406
3 434 427 420 413 406
4 412 405 398 391 384

Lodgepole Pine
LP
1
207
200
193
186
179

Ponderosa Pine
PP
1
251
244
237
230
223
2 199 192 185 178 171

Western Redcedar(3)
RC
1
759
752
745
738
731

Western Hemlock and Other Conifer(4)
WH
1
331
324
317
310
303
2 264 257 250 243 236
3 225 218 211 204 197
4 224 217 210 203 196

Red Alder
RA
1
370
363
356
349
342
2 297 290 283 276 269

Black Cottonwood
BC
1
13
6
1
1
1

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles
DFL
1
657
650
643
636
629

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(5)
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 Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 5—Stumpage Value Table
Stumpage Value Area 5
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$440
$433
$426
$419
$412
2 440 433 426 419 412
3 416 409 402 395 388
4 412 405 398 391 384

Lodgepole Pine
LP
1
207
200
193
186
179

Ponderosa Pine
PP
1
251
244
237
230
223
2 199 192 185 178 171

Western Redcedar(3)
RC
1
759
752
745
738
731

Western Hemlock and Other Conifer(4)
WH
1
331
324
317
310
303
2 239 232 225 218 211
3 237 230 223 216 209
4 230 223 216 209 202

Red Alder
RA
1
370
363
356
349
342
2 297 290 283 276 269

Black Cottonwood
BC
1
13
6
1
1
1

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles
DFL
1
657
650
643
636
629

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(5)
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 Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 6—Stumpage Value Table
Stumpage Value Area 6
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$312
$305
$298
$291
$284

Lodgepole Pine
LP
1
207
200
193
186
179

Ponderosa Pine
PP
1
251
244
237
230
223
2 199 192 185 178 171

Western Redcedar(3)
RC
1
475
468
461
454
447

True Firs and Spruce(4)
WH
1
219
212
205
198
191

Western White Pine
WP
1
302
295
288
281
274

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
475
468
461
454
447

Small Logs(5)
SML
1
25
24
23
22
21

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(6)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(7)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(8) Stumpage value per lineal foot.


TABLE 7—Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$345
$338
$331
$324
$317

Lodgepole Pine
LP
1
225
218
211
204
197

Ponderosa Pine
PP
1
240
233
226
219
212
2 206 199 192 185 178

Western Redcedar(3)
RC
1
475
468
461
454
447

True Firs and Spruce(4)
WH
1
266
259
252
245
238

Western White Pine
WP
1
302
295
288
281
274

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
475
468
461
454
447

Small Logs(5)
SML
1
25
24
23
22
21

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(6)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(7)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(8) Stumpage value per lineal foot.


TABLE 8—Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$420
$413
$406
$399
$392
2 420 413 406 399 392
3 420 413 406 399 392
4 398 391 384 377 370

Lodgepole Pine
LP
1
207
200
193
186
179

Ponderosa Pine
PP
1
251
244
237
230
223
2 199 192 185 178 171

Western Redcedar(3)
RC
1
745
738
731
724
717

Western Hemlock and Other Conifer(4)
WH
1
317
310
303
296
289
2 250 243 236 229 222
3 211 204 197 190 183
4 210 203 196 189 182

Red Alder
RA
1
356
349
342
335
328
2 283 276 269 262 255

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
182
175
168
161
154

Douglas-Fir Poles
DFL
1
643
636
629
622
615

Western Redcedar Poles
RCL
1
1177
1170
1163
1156
1149

Chipwood(5)
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 Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.))


TABLE 1—Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$461		     
$454
$447
$440
$433
2 459 452 445 438 431
3 411 404 397 390 383
4 377 370 363 356 349

Western Redcedar(2)
RC
1
703
696
689
682
675

Western Hemlock and Other Conifer(3)		 WH 1 351 344 337 330 323
2 287 280 273 266 259
3 280 273 266 259 252
4 280 273 266 259 252

Red Alder
RA
1
374
367
360
353
346
2 291 284 277 270 263

Black Cottonwood
BC
1
31
24
17
10
3

Other Hardwood
OH
1
197
190
183
176
169

Douglas-Fir Poles
DFL
1
679
672
665
658
651

Western Redcedar Poles
RCL
1
1250
1243
1236
1229
1222

Chipwood(4)
CHW
1
1
1
1
1
1

RC Shake Blocks
RCS
1
347
340
333
326
319

RC Shingle Blocks
RCF
1
231
224
217
210
203

RC & Other Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per ton.
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.


TABLE 2—Stumpage Value Table
Stumpage Value Area 2
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$489
$482
$475
$468
$461
2 489 482 475 468 461
3 468 461 454 447 440
4 415 408 401 394 387

Western Redcedar(2)
RC
1
703
696
689
682
675

Western Hemlock and Other Conifer (3)
WH
1
392
385
378
371
364
2 334 327 320 313 306
3 323 316 309 302 295
4 317 310 303 296 289

Red Alder
RA
1
374
367
360
353
346
2 291 284 277 270 263

Black Cottonwood
BC
1
31
24
17
10
3

Other Hardwood
OH
1
197
190
183
176
169

Douglas-Fir Poles
DFL
1
679
672
665
658
651

Western Redcedar Poles
RCL
1
1250
1243
1236
1229
1222

Chipwood(4)
CHW
1
1
1
1
1
1

RC Shake Blocks
RCS
1
347
340
333
326
319

RC Shingle Blocks
RCF
1
231
224
217
210
203

RC & Other Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per ton.
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.

TABLE 3—Stumpage Value Table
Stumpage Value Area 3
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$407
$400
$393
$386
$379
2 385 378 371 364 357
3 385 378 371 364 357
4 310 303 296 289 282

Western Redcedar(3)
RC
1
703
696
689
682
675

Western Hemlock and Other Conifer(4)
WH
1
392
385
378
371
364
2 287 280 273 266 259
3 236 229 222 215 208
4 236 229 222 215 208

Red Alder
RA
1
374
367
360
353
346
2 291 284 277 270 263

Black Cottonwood
BC
1
31
24
17
10
3

Other Hardwood
OH
1
197
190
183
176
169

Douglas-Fir Poles
DFL
1
679
672
665
658
651

Western Redcedar Poles
RCL
1
1250
1243
1236
1229
1222

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake Blocks
RCS
1
347
340
333
326
319

RC Shingle Blocks
RCF
1
231
224
217
210
203

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 4—Stumpage Value Table
Stumpage Value Area 4
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$468
$461
$454
$447
$440
2 461 454 447 440 433
3 461 454 447 440 433
4 461 454 447 440 433

Lodgepole Pine
LP
1
227
220
213
206
199

Ponderosa Pine
PP
1
261
254
247
240
233
2 195 188 181 174 167

Western Redcedar(3)
RC
1
703
696
689
682
675

Western Hemlock and Other Conifer(4)
WH
1
392
385
378
371
364
2 311 304 297 290 283
3 290 283 276 269 262
4 290 283 276 269 262

Red Alder
RA
1
374
367
360
353
346
2 291 284 277 270 263

Black Cottonwood
BC
1
31
24
17
10
3

Other Hardwood
OH
1
197
190
183
176
169

Douglas-Fir Poles
DFL
1
679
672
665
658
651

Western Redcedar Poles
RCL
1
1250
1243
1236
1229
1222

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake Blocks
RCS
1
347
340
333
326
319

RC Shingle Blocks
RCF
1
231
224
217
210
203

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 5—Stumpage Value Table
Stumpage Value Area 5
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$520
$513
$506
$499
$492
2 474 467 460 453 446
3 458 451 444 437 430
4 424 417 410 403 396

Lodgepole Pine
LP
1
227
220
213
206
199

Ponderosa Pine
PP
1
261
254
247
240
233
2 195 188 181 174 167

Western Redcedar(3)
RC
1
703
696
689
682
675

Western Hemlock and Other Conifer(4)
WH
1
405
398
391
384
377
2 317 310 303 296 289
3 317 310 303 296 289
4 317 310 303 296 289

Red Alder
RA
1
374
367
360
353
346
2 291 284 277 270 263

Black Cottonwood
BC
1
31
24
17
10
3

Other Hardwood
OH
1
197
190
183
176
169

Douglas-Fir Poles
DFL
1
679
672
665
658
651

Western Redcedar Poles
RCL
1
1250
1243
1236
1229
1222

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake Blocks
RCS
1
347
340
333
326
319

RC Shingle Blocks
RCF
1
231
224
217
210
203

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 6—Stumpage Value Table
Stumpage Value Area 6
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$302
$295
$288
$281
$274

Lodgepole Pine
LP
1
227
220
213
206
199

Ponderosa Pine
PP
1
261
254
247
240
233
2 195 188 181 174 167

Western Redcedar(3)
RC
1
520
513
506
499
492

True Firs and Spruce(4)
WH
1
211
204
197
190
183

Western White Pine
WP
1
327
320
313
306
299

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
520
513
506
499
492

Small Logs(5)
SML
1
30
29
28
27
26

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(6)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(7)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(8) Stumpage value per lineal foot.


TABLE 7—Stumpage Value Table
Stumpage Value Area 7
July 1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$356
$349
$342
$335
$328

Lodgepole Pine
LP
1
245
238
231
224
217

Ponderosa Pine
PP
1
259
252
245
238
231
2 197 190 183 176 169

Western Redcedar(3)
RC
1
520
513
506
499
492

True Firs and Spruce(4)
WH
1
263
256
249
242
235

Western White Pine
WP
1
327
320
313
306
299

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
520
513
506
499
492

Small Logs(5)
SML
1
26
25
24
23
22

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(6)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(7)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(8) Stumpage value per lineal foot.


TABLE 8—Stumpage Value Table
Stumpage Value Area 10
July     1 through December 31, 2005

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$454
$447
$440
$433
$426
2 447 440 433 426 419
3 447 440 433 426 419
4 447 440 433 426 419

Lodgepole Pine
LP
1
227
220
213
206
199

Ponderosa Pine
PP
1
261
254
247
240
233
2 195 188 181 174 167

Western Redcedar(3)
RC
1
689
682
675
668
661

Western Hemlock and Other Conifer(4)
WH
1
378
371
364
357
350
2 297 290 283 276 269
3 276 269 262 255 248
4 276 269 262 255 248

Red Alder
RA
1
360
353
346
339
332
2 277 270 263 256 249

Black Cottonwood
BC
1
17
10
3
1
1

Other Hardwood
OH
1
183
176
169
162
155

Douglas-Fir Poles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1236
1229
1222
1215
1208

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake Blocks
RCS
1
347
340
333
326
319

RC Shingle Blocks
RCF
1
231
224
217
210
203

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


     (3) Harvest value adjustments. The stumpage values in subsection (2) of this rule for the designated stumpage value areas are adjusted for various logging and harvest conditions, subject to the following:

     (a) No harvest adjustment is allowed for special forest products, chipwood, or small logs.

     (b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF.

     (c) Except for the timber yarded by helicopter, a single logging condition adjustment applies to the entire harvest unit. The taxpayer must use the logging condition adjustment class that applies to a majority (more than 50%) of the acreage in that harvest unit. If the harvest unit is reported over more than one quarter, all quarterly returns for that harvest unit must report the same logging condition adjustment. The helicopter adjustment applies only to the timber volume from the harvest unit that is yarded from stump to landing by helicopter.

     (d) The volume per acre adjustment is a single adjustment class for all quarterly returns reporting a harvest unit. A harvest unit is established by the harvester prior to harvesting. The volume per acre is determined by taking the volume logged from the unit excluding the volume reported as chipwood or small logs and dividing by the total acres logged. Total acres logged does not include leave tree areas (RMZ, UMZ, forested wetlands, etc.,) over 2 acres in size.

     (e) A domestic market adjustment applies to timber which meet the following criteria:

     (i) 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-cedar. (Stat. Ref. - 36 C.F.R. 223.10)

     State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)

     (ii) 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 following harvest adjustment tables apply from ((January)) July 1 through ((June 30)) December 31, 2005:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2005


Type of

Adjustment

Definition

 Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale
I. Volume per acre
Class 1 Harvest of 30 thousand board feet or more per acre. $0.00
Class 2 Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre. - $15.00
Class 3 Harvest of less than 10 thousand board feet per acre. - $35.00
II. Logging conditions
Class 1 Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals. $0.00
Class 2 Cable logging a majority of the unit using an overhead system of winch driven cables. - $30.00
Class 3 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. - $145.00
III. Remote island adjustment:
For timber harvested from a remote island - $50.00
IV. Thinning
Class 1 A limited removal of timber described in WAC 458-40-610 (28) -$100.00

TABLE 10—Harvest Adjustment Table
Stumpage Value Areas 6 and 7
((January)) July 1 through ((June 30)) December 31, 2005


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 The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. $0.00
Class 2 The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. -$20.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. -$30.00
Class 4 Applies to logs yarded from stump to landing by helicopter. This does not apply to 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 of revenue.
III. Remote island adjustment:
For timber harvested from a remote island - $50.00

TABLE 11—Domestic Market Adjustment


Class Area Adjustment Applies Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
Class 1: SVA's 1 through 6, and 10 $0.00
Class 2: SVA 7 $0.00

Note: The adjustment will not be allowed on special forest products.

     (4) Damaged timber. Timber harvesters planning to remove timber from areas having damaged timber may apply to the department of revenue for an adjustment in stumpage values. The application must contain a map with the legal descriptions of the area, an accurate estimate of the volume of damaged timber to be removed, a description of the damage sustained by the timber with an evaluation of the extent to which the stumpage values have been materially reduced from the values shown in the applicable tables, and a list of estimated additional costs to be incurred resulting from the removal of the damaged timber. The application must be received and approved by the department of revenue before the harvest commences. Upon receipt of an application, the department of revenue will determine the amount of adjustment to be applied against the stumpage values. Timber that has been damaged due to sudden and unforeseen causes may qualify.

     (a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:

     (i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.

     (ii) Others not listed; volcanic activity, earthquake.

     (b) Causes that do not qualify for adjustment include:

     (i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and

     (ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.

     (c) The department of revenue will not grant adjustments for applications involving timber that has already been harvested but will consider any remaining undisturbed damaged timber scheduled for removal if it is properly identified.

     (d) The department of revenue will notify the harvester in writing of approval or denial. Instructions will be included for taking any adjustment amounts approved.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; 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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