WSR 05-22-064

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed October 31, 2005, 3:51 p.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 05-18-084.

     Title of Rule and Other Identifying Information: WAC 458-40-660 Timber excise tax -- Stumpage value tables.

     Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on December 7, 2005, at 10:00 a.m.

     Date of Intended Adoption: December 10, 2005.

     Submit Written Comments to: Gilbert Brewer, P.O. Box 47453, Olympia, WA 98504-7453, e-mail gilb@dor.wa.gov, fax (360) 586-5543, by December 7, 2005.

     Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 725-7499.

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The rule contains eight tables of stumpage values used to determine timber excise taxes. These eight tables represent the areas in the state in which timber is harvested. Each table breaks out the values by timber species, quality, and a downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre that is harvested, logging conditions, remote island harvesting, damaged timber, and thinning. In addition, the rule also contains a domestic market adjustment table for export restricted public timber not sold through a competitive bidding process. The proposed rule adjusts the stumpage value tables as required by RCW 84.33.091.

     Reasons Supporting Proposal: RCW 84.33.091 requires the values to be updated twice a year. This is the semi-annual update to be used for the first half of the calendar year 2006. The proposed rule also combines the separate species codes for cedar shake and cedar shingles into a single code, and replaces reporting for these products in MBF with reporting in cords. These changes should simplify forest excise tax administration, minimize reporting errors, and allow better verification.

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

     Statute Being Implemented: RCW 84.33.091.

     Rule is not necessitated by federal law, federal or state court decision.

     Name of Proponent: Washington State Department of Revenue, governmental.

     Name of Agency Personnel Responsible for Drafting: Gilbert Brewer, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #300, Olympia, WA, (360) 570-3230.

     No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required when a legislative rule is being adopted under RCW 34.05.328.

     A cost-benefit analysis is required under RCW 34.05.328. A preliminary cost-benefit analysis may be obtained by contacting Roseanna Hodson, 1025 Union Avenue S.E., Suite #544, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543, e-mail roseannah@dor.wa.gov.

October 31, 2005

Alan R. Lynn

Rules Coordinator

OTS-8467.1


AMENDATORY SECTION(Amending WSR 05-14-087, filed 6/30/05, effective 7/1/05)

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 ((July)) January 1 through ((December 31, 2005)) June 30, 2006:



((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.))



TABLE 1—Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2006

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
$480		     
$473
$466
$459
$452
2 462 455 448 441 434
3 424 417 410 403 396
4 371 364 357 350 343

Western Redcedar(2)
RC
1
597
590
583
576
569

Western Hemlock(3)		 WH 1 342 335 328 321 314
2 278 271 264 257 250
3 278 271 264 257 250
4 278 271 264 257 250

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(4)
CHW
1
1
1
1
1
1
RC Shake & Shingle Blocks(5)
RCS
1
174
167
160
153
146

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 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 cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 2—Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2006

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
$543
$536
$529
$522
$515
2 514 507 500 493 486
3 474 467 460 453 446
4 440 433 426 419 412

Western Redcedar(2)
RC
1
597
590
583
576
569

Western Hemlock(3)
WH
1
384
377
370
363
356
2 362 355 348 341 334
3 333 326 319 312 305
4 326 319 312 305 298

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(4)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(5)
RCS
1
174
167
160
153
146

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 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 cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 3—Stumpage Value Table
Stumpage Value Area 3
January 1 through June 30, 2006

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
$486
$479
$472
$465
$458
2 428 421 414 407 400
3 428 421 414 407 400
4 340 333 326 319 312

Western Redcedar(3)
RC
1
597
590
583
576
569

Western Hemlock and Other Conifer(4)
WH
1
384
377
370
363
356
2 259 252 245 238 231
3 259 252 245 238 231
4 259 252 245 238 231

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(8)
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 cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.


TABLE 4—Stumpage Value Table
Stumpage Value Area 4
January 1 through June 30, 2006

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
$543
$536
$529
$522
$515
2 485 478 471 464 457
3 482 475 468 461 454
4 426 419 412 405 398

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
597
590
583
576
569

Western Hemlock and Other Conifer(4)
WH
1
384
377
370
363
356
2 319 312 305 298 291
3 313 306 299 292 285
4 313 306 299 292 285

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(8)
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 cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.


TABLE 5—Stumpage Value Table
Stumpage Value Area 5
January 1 through June 30, 2006

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
$602
$595
$588
$581
$574
2 511 504 497 490 483
3 489 482 475 468 461
4 426 419 412 405 398

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
597
590
583
576
569

Western Hemlock and Other Conifer(4)
WH
1
394
387
380
373
366
2 330 323 316 309 302
3 330 323 316 309 302
4 330 323 316 309 302

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(8)
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 cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

TABLE 6—Stumpage Value Table
Stumpage Value Area 6
January 1 through June 30, 2006

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
$358
$351
$344
$337
$330

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
496
489
482
475
468

True Firs and Spruce(4)
WH
1
262
255
248
241
234

Western White Pine
WP
1
336
329
322
315
308

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
496
489
482
475
468

Small Logs(5)
SML
1
34
33
32
31
30

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 7—Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2006

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
$358
$351
$344
$337
$330

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
496
489
482
475
468

True Firs and Spruce(4)
WH
1
262
255
248
241
234

Western White Pine
WP
1
336
329
322
315
308

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
496
489
482
475
468

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

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 8—Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2006

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
$529
$522
$515
$508
$501
2 471 464 457 450 443
3 468 461 454 447 440
4 412 405 398 391 384

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
583
576
569
562
555

Western Hemlock and Other Conifer(4)
WH
1
370
363
356
349
342
2 305 298 291 284 277
3 299 292 285 278 271
4 299 292 285 278 271

Red Alder
RA
1
376
369
362
355
348
2 311 304 297 290 283

Black Cottonwood
BC
1
26
19
12
5
1

Other Hardwood
OH
1
164
157
150
143
136

Douglas-Fir Poles
DFL
1
639
632
625
618
611

Western Redcedar Poles
RCL
1
1179
1172
1165
1158
1151

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(8)
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 cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) 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 ((July)) January 1 through ((December 31, 2005)) June 30, 2006:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2005)) June 30, 2006


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
((July)) January 1 through ((December 31, 2005)) June 30, 2006


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 82.32.300, 82.01.060(2), 84.33.096, and 84.33.091. 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; 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.]