WSR 09-11-121

EMERGENCY RULES

DEPARTMENT OF REVENUE


[ Filed May 20, 2009, 9:15 a.m. , effective May 20, 2009, 9:15 a.m. ]


Effective Date of Rule: Immediately.

Purpose: WAC 458-40-660 contains the stumpage values used by harvesters of timber to calculate the timber excise tax. The department previously adopted an emergency rule (WSR 09-03-088) after discovering a typographical error in the permanent rule providing values to be used during the first half of 2009. The emergency rule's valuation for Ponderosa Pine Species Code PP Timber Quality Code 1 in Stumpage Value Area 5 was $134, not the $135 amount reflected in the permanent rule. The department is adopting a second emergency rule to provide the correct $134 value through June 30, 2009. The department is currently in the rule-making process to adopt an amended permanent rule to provide valuations for the second half of 2009.

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

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

Under RCW 34.05.350 the agency for good cause finds that immediate adoption, amendment, or repeal of a rule is necessary for the preservation of the public health, safety, or general welfare, and that observing the time requirements of notice and opportunity to comment upon adoption of a permanent rule would be contrary to the public interest.

Reasons for this Finding: The values used in this rule are used to determine tax liability for the period beginning January 1, 2009, and ending June 30, 2009. An emergency rule is needed to provide the correct valuation through June 30, 2009. The department is engaged in rule making to adopt an amended rule effective July 1, 2009.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

Date Adopted: May 20, 2009.

Alan R. Lynn

Rules Coordinator

Reviser's note: The material contained in this filing exceeded the page-count limitations of WAC 1-21-040 for appearance in this issue of the Register. It will appear in the 09-12 issue of the Register.

Washington State Code Reviser's Office