WSR 07-10-130

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed May 2, 2007, 11:16 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 07-06-078.

     Title of Rule and Other Identifying Information: WAC 458-40-660 Timber excise tax -- Stumpage value tables and 458-40-640 Timber excise tax -- Stumpage value area (map).

     Hearing Location(s): Fourth Floor L&P Large Conference Room, Capitol Plaza Building, 1025 Union Avenue S.E., Olympia, WA 98504, on June 13, 2007, at 10:00 a.m.

     Date of Intended Adoption: June 26, 2007.

     Submit Written Comments to: Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-5543, by June 13, 2007.

     Assistance for Persons with Disabilities: Contact Sandy Davis at (360) 725-7499 no later than ten days before the hearing date. Deaf and hard of hearing individuals may call 1-800-451-7985 (TTY users).

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 84.33.091 requires the department of revenue to revise the stumpage value tables every six months. The department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax. The department is proposing an amendment to WAC 458-40-660 to provide valuations for the second half of 2007. The stumpage value area (map) (WAC 458-40-640) establishes the stumpage value area and hauling distance zone map, which is part of this rule, that must be used to determine the proper stumpage value table and haul zone in calculating the taxable stumpage value of timber harvested from private land. The department proposes amending WAC 458-40-640 to revise the SVA 6 haul zones in this map due to mill closures in Yakima.

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

     Statute Being Implemented: RCW 84.33.091.

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

     Name of Proponent: Department of revenue, governmental.

     Name of Agency Personnel Responsible for Drafting: Mark E. Bohe, 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 Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-5543. The proposed rules are significant legislative rules as defined by RCW 34.05.328.

May 2, 2007

Alan R. Lynn

Rules Coordinator

OTS-9704.2


AMENDATORY SECTION(Amending WSR 04-14-032, filed 6/29/04, effective 7/30/04)

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.

((STRICKEN GRAPHIC
STRICKEN GRAPHIC))

Forest Tax SVA and Haul Zone Map

[Statutory Authority: RCW 82.32.300, 82.01.060(2), 84.33.096, 84.33.091. 04-14-032, § 458-40-640, filed 6/29/04, effective 7/30/04. 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.]

OTS-9705.2


AMENDATORY SECTION(Amending WSR 07-02-039, filed 12/26/06, effective 1/1/07)

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, 2007:


((TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2007

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
$612		     
$605
$598
$591
$584
2 510 503 496 489 482
3 473 466 459 452 445
4 468 461 454 447 440

Western Redcedar(2)
RC
1
631
624
617
610
603

Western Hemlock(3)		 WH 1 339 332 325 318 311
2 330 323 316 309 302
3 317 310 303 296 289
4 315 308 301 294 287

Red Alder
RA
1
356
349
342
335
328
2 211 204 197 190 183

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
177
170
163
156
149

Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758

Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355

Chipwood(4)
CHW
1
1
1
1
1
1
RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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—Proposed Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2007

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
$612
$605
$598
$591
$584
2 522 515 508 501 494
3 502 495 488 481 474
4 502 495 488 481 474

Western Redcedar(2)
RC
1
631
624
617
610
603

Western Hemlock(3)
WH
1
351
344
337
330
323
2 351 344 337 330 323
3 351 344 337 330 323
4 335 328 321 314 307

Red Alder
RA
1
356
349
342
335
328
2 211 204 197 190 183

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
177
170
163
156
149

Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758

Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355

Chipwood(4)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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—Proposed Stumpage Value Table
Stumpage Value Area 3
January 1 through June 30, 2007

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
$612
$605
$598
$591
$584
2 519 512 505 498 491
3 489 482 475 468 461
4 429 422 415 408 401

Western Redcedar(3)
RC
1
631
624
617
610
603

Western Hemlock and Other Conifer(4)
WH
1
346
339
332
325
318
2 346 339 332 325 318
3 346 339 332 325 318
4 336 329 322 315 308

Red Alder
RA
1
356
349
342
335
328
2 211 204 197 190 183

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
177
170
163
156
149

Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758

Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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—Proposed Stumpage Value Table
Stumpage Value Area 4
January 1 through June 30, 2007

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
$612
$605
$598
$591
$584
2 546 539 532 525 518
3 502 495 488 481 474
4 502 495 488 481 474

Lodgepole Pine
LP
1
208
201
194
187
180

Ponderosa Pine
PP
1
285
278
271
264
257
2 204 197 190 183 176

Western Redcedar(3)
RC
1
631
624
617
610
603

Western Hemlock and Other Conifer(4)
WH
1
339
332
325
318
311
2 338 331 324 317 310
3 338 331 324 317 310
4 336 329 322 315 308

Red Alder
RA
1
356
349
342
335
328
2 211 204 197 190 183

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
177
170
163
156
149

Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758

Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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—Proposed Stumpage Value Table
Stumpage Value Area 5
January 1 through June 30, 2007

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
$661
$654
$647
$640
$633
2 513 506 499 492 485
3 488 481 474 467 460
4 488 481 474 467 460

Lodgepole Pine
LP
1
208
201
194
187
180

Ponderosa Pine
PP
1
285
278
271
264
257
2 204 197 190 183 176

Western Redcedar(3)
RC
1
631
624
617
610
603

Western Hemlock and Other Conifer(4)
WH
1
339
332
325
318
311
2 336 329 322 315 308
3 336 329 322 315 308
4 327 320 313 306 299

Red Alder
RA
1
356
349
342
335
328
2 211 204 197 190 183

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
177
170
163
156
149

Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758

Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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—Proposed Stumpage Value Table
Stumpage Value Area 6
January 1 through June 30, 2007

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
$361
$354
$347
$340
$333

Lodgepole Pine
LP
1
208
201
194
187
180

Ponderosa Pine
PP
1
285
278
271
264
257
2 204 197 190 183 176

Western Redcedar(3)
RC
1
489
482
475
468
461

True Firs and Spruce(4)
WH
1
239
232
225
218
211

Western White Pine
WP
1
281
274
267
260
253

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
489
482
475
468
461

Small Logs(5)
SML
1
42
41
40
39
38

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—Proposed Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2007

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
$400
$393
$386
$379
$372

Lodgepole Pine
LP
1
278
271
264
257
250

Ponderosa Pine
PP
1
285
278
271
264
257
2 204 197 190 183 176

Western Redcedar(3)
RC
1
489
482
475
468
461

True Firs and Spruce(4)
WH
1
302
295
288
281
274

Western White Pine
WP
1
281
274
267
260
253

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
489
482
475
468
461

Small Logs(5)
SML
1
36
35
34
33
32

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—Proposed Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2007

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
$598
$591
$584
$577
$570
2 532 525 518 511 504
3 488 481 474 467 460
4 488 481 474 467 460

Lodgepole Pine
LP
1
208
201
194
187
180

Ponderosa Pine
PP
1
285
278
271
264
257
2 204 197 190 183 176

Western Redcedar(3)
RC
1
617
610
603
596
589

Western Hemlock and Other Conifer(4)
WH
1
325
318
311
304
297
2 324 317 310 303 296
3 324 317 310 303 296
4 322 315 308 301 294

Red Alder
RA
1
342
335
328
321
314
2 197 190 183 176 169

Black Cottonwood
BC
1
55
48
41
34
27

Other Hardwood
OH
1
163
156
149
142
135

Douglas-Fir Poles & Piles
DFL
1
772
765
758
751
744

Western Redcedar Poles
RCL
1
1369
1362
1355
1348
1341

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 1—Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2007

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
$518		     
$511
$504
$497
$490
2 453 446 439 432 425
3 448 441 434 427 420
4 448 441 434 427 420

Western Redcedar(2)
RC
1
715
708
701
694
687

Western Hemlock(3)		 WH 1 316 309 302 295 288
2 305 298 291 284 277
3 298 291 284 277 270
4 298 291 284 277 270

Red Alder
RA
1
544
537
530
523
516
2 510 503 496 489 482

Black Cottonwood
BC
1
72
65
58
51
44

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles & Piles
DFL
1
753
746
739
732
725

Western Redcedar Poles
RCL
1
1224
1217
1210
1203
1196

Chipwood(4)
CHW
1
5
4
3
2
1
RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 2
July 1 through December 31, 2007

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
$518
$511
$504
$497
$490
2 458 451 444 437 430
3 458 451 444 437 430
4 458 451 444 437 430

Western Redcedar(2)
RC
1
715
708
701
694
687

Western Hemlock(3)
WH
1
316
309
302
295
288
2 316 309 302 295 288
3 315 308 301 294 287
4 315 308 301 294 287

Red Alder
RA
1
544
537
530
523
516
2 510 503 496 489 482

Black Cottonwood
BC
1
72
65
58
51
44

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles & Piles
DFL
1
753
746
739
732
725

Western Redcedar Poles
RCL
1
1224
1217
1210
1203
1196

Chipwood(4)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 3
July 1 through December 31, 2007

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
$518
$511
$504
$497
$490
2 493 486 479 472 465
3 479 472 465 458 451
4 464 457 450 443 436

Western Redcedar(3)
RC
1
715
708
701
694
687

Western Hemlock and Other Conifer(4)
WH
1
316
309
302
295
288
2 316 309 302 295 288
3 313 306 299 292 285
4 313 306 299 292 285

Red Alder
RA
1
544
537
530
523
516
2 510 503 496 489 482

Black Cottonwood
BC
1
72
65
58
51
44

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles & Piles
DFL
1
753
746
739
732
725

Western Redcedar Poles
RCL
1
1224
1217
1210
1203
1196

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 4
July 1 through December 31, 2007

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
$575
$568
$561
$554
$547
2 498 491 484 477 470
3 479 472 465 458 451
4 461 454 447 440 433

Lodgepole Pine
LP
1
264
257
250
243
236

Ponderosa Pine
PP
1
296
289
282
275
268
2 208 201 194 187 180

Western Redcedar(3)
RC
1
715
708
701
694
687

Western Hemlock and Other Conifer(4)
WH
1
345
338
331
324
317
2 345 338 331 324 317
3 345 338 331 324 317
4 345 338 331 324 317

Red Alder
RA
1
544
537
530
523
516
2 510 503 496 489 482

Black Cottonwood
BC
1
72
65
58
51
44

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles & Piles
DFL
1
753
746
739
732
725

Western Redcedar Poles
RCL
1
1224
1217
1210
1203
1196

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 5
July 1 through December 31, 2007

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
$528
$521
$514
$507
$500
2 467 460 453 446 439
3 467 460 453 446 439
4 390 383 376 369 362

Lodgepole Pine
LP
1
264
257
250
243
236

Ponderosa Pine
PP
1
296
289
282
275
268
2 208 201 194 187 180

Western Redcedar(3)
RC
1
715
708
701
694
687

Western Hemlock and Other Conifer(4)
WH
1
316
309
302
295
288
2 307 300 293 286 279
3 293 286 279 272 265
4 217 210 203 196 189

Red Alder
RA
1
544
537
530
523
516
2 510 503 496 489 482

Black Cottonwood
BC
1
72
65
58
51
44

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles & Piles
DFL
1
753
746
739
732
725

Western Redcedar Poles
RCL
1
1224
1217
1210
1203
1196

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 6
July 1 through December 31, 2007

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
$349
$342
$335
$328
$321

Lodgepole Pine
LP
1
264
257
250
243
236

Ponderosa Pine
PP
1
296
289
282
275
268
2 208 201 194 187 180

Western Redcedar(3)
RC
1
504
497
490
483
476

True Firs and Spruce(4)
WH
1
259
252
245
238
231

Western White Pine
WP
1
256
249
242
235
228

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
632
625
618
611
604

Small Logs(5)
SML
1
33
32
31
30
29

Chipwood(5)
CHW
1
5
4
3
2
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 7
July 1 through December 31, 2007

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
$349
$342
$335
$328
$321

Lodgepole Pine
LP
1
264
257
250
243
236

Ponderosa Pine
PP
1
296
289
282
275
268
2 208 201 194 187 180

Western Redcedar(3)
RC
1
504
497
490
483
476

True Firs and Spruce(4)
WH
1
259
252
245
238
231

Western White Pine
WP
1
256
249
242
235
228

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
632
625
618
611
604

Small Logs(5)
SML
1
33
32
31
30
29

Chipwood(5)
CHW
1
5
4
3
2
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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—Proposed Stumpage Value Table
Stumpage Value Area 10
July 1 through December 31, 2007

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
$561
$554
$547
$540
$533
2 484 477 470 463 456
3 465 458 451 444 437
4 447 440 433 426 419

Lodgepole Pine
LP
1
264
257
250
243
236

Ponderosa Pine
PP
1
296
289
282
275
268
2 208 201 194 187 180

Western Redcedar(3)
RC
1
701
694
687
680
673

Western Hemlock and Other Conifer(4)
WH
1
331
324
317
310
303
2 331 324 317 310 303
3 331 324 317 310 303
4 331 324 317 310 303

Red Alder
RA
1
530
523
516
509
502
2 496 489 482 475 468

Black Cottonwood
BC
1
58
51
44
37
30

Other Hardwood
OH
1
151
144
137
130
123

Douglas-Fir Poles & Piles
DFL
1
739
732
725
718
711

Western Redcedar Poles
RCL
1
1210
1203
1196
1189
1182

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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 ((January)) July 1 through ((June 30)) December 31, 2007:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2007


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, 2007


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 8 thousand board feet per acre and less. - $8.00
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. 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; 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.]

© Washington State Code Reviser's Office