WSR 07-14-094

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 29, 2007, 4:19 p.m. , effective July 30, 2007 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: WAC 458-40-640 contains the stumpage value area map establishing the stumpage value area and hauling distance zone map used by harvesters of timber to determine the proper stumpage value area and haul zone when calculating the taxable stumpage value of timber harvested from private land. This rule is revised for use during the second half of 2007.

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

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

Other Authority: RCW 84.33.091.

Adopted under notice filed as WSR 07-10-130 on May 2, 2007.

A final cost-benefit analysis is available by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6133, fax (360) 586-5543, e-mail markbohe@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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 29, 2007.

Janis P. Bianchi

Assistant Director

Interpretations and

Technical Advice Division

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.]

Washington State Code Reviser's Office