WSR 09-14-109

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 30, 2009, 1:42 p.m. , effective July 1, 2009 ]


     Effective Date of Rule: July 1, 2009.

     Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The stumpage values provided in WAC 458-40-660 are required by statute (RCW 84.33.091) to be effective on July 1, 2009.

     Purpose: WAC 458-40-660 contains the stumpage values used by harvesters of timber to calculate the timber excise tax. This rule is being revised to provide the stumpage values to be used during the second half of 2009.

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

     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 09-11-109 on May 19, 2009.

     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) 586-0127, 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     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 30, 2009.

Alan R. Lynn

Rules Coordinator

OTS-2413.2


AMENDATORY SECTION(Amending WSR 09-02-043, filed 12/31/08, effective 1/1/09)

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 1 through June 30)) July 1 through December 31, 2009:


((TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2009

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
$288		     
$281
$274
$267
$260
2 288 281 274 264 260
3 288 281 274 267 260
4 238 231 224 217 210

Western Redcedar(2)
RC
1
651
644
637
630
623

Western Hemlock(3)		 WH 1 230 223 216 209 202
2 230 223 216 209 202
3 230 223 216 209 202
4 230 223 216 209 202

Red Alder
RA
1
533
526
519
512
505
2 473 466 459 452 445

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
160
153
146
139
132

Douglas-Fir Poles & Piles
DFL
1
692
685
678
671
664

Western Redcedar Poles
RCL
1
1380
1373
1366
1359
1352

Chipwood(4)
CHW
1
10
9
8
7
6
RC Shake & Shingle Blocks(5)
RCS
1
279
272
265
258
251

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
January 1 through June 30, 2009

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
$316
$309
$302
$295
$288
2 316 309 302 295 288
3 316 309 302 295 288
4 252 245 238 231 224

Western Redcedar(2)
RC
1
651
644
637
630
623

Western Hemlock(3)
WH
1
222
215
208
201
194
2 222 215 208 201 194
3 222 215 208 201 194
4 222 215 208 201 194

Red Alder
RA
1
533
526
519
512
505
2 473 466 459 452 445

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
160
153
146
139
132

Douglas-Fir Poles & Piles
DFL
1
692
685
678
671
664

Western Redcedar Poles
RCL
1
1380
1373
1366
1359
1352

Chipwood(4)
CHW
1
10
9
8
7
6

RC Shake & Shingle Blocks(5)
RCS
1
279
272
265
258
251

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
January 1 through June 30, 2009

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
$364
$357
$350
$343
$336
2 364 357 350 343 336
3 364 357 350 343 336
4 316 309 302 295 288

Western Redcedar(3)
RC
1
651
644
637
630
623

Western Hemlock(4)
WH
1
241
234
227
220
213
2 241 234 227 220 213
3 241 234 227 220 213
4 241 234 227 220 213

Red Alder
RA
1
533
526
519
512
505
2 473 466 459 452 445

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
160
153
146
139
132

Douglas-Fir Poles & Piles
DFL
1
692
685
678
671
664

Western Redcedar Poles
RCL
1
1380
1373
1366
1359
1352

Chipwood(5)
CHW
1
10
9
8
7
6

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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
January 1 through June 30, 2009

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
$365
$358
$351
$344
$337
2 365 358 351 344 337
3 365 358 351 344 337
4 294 287 280 273 266

Lodgepole Pine
LP
1
155
148
141
134
127

Ponderosa Pine
PP
1
134
127
120
113
106
2 81 74 67 60 53

Western Redcedar(3)
RC
1
651
644
637
630
623

Western Hemlock(4)
WH
1
276
269
262
255
248
2 276 269 262 255 248
3 276 269 262 255 248
4 276 269 262 255 248

Red Alder
RA
1
533
526
519
512
505
2 473 466 459 452 445

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
160
153
146
139
132

Douglas-Fir Poles & Piles
DFL
1
692
685
678
671
664

Western Redcedar Poles
RCL
1
1380
1373
1366
1359
1352

Chipwood(5)
CHW
1
10
9
8
7
6

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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
January 1 through June 30, 2009

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
$296
$289
$282
$275
$268
2 296 289 282 275 268
3 296 289 282 275 268
4 269 262 255 248 241

Lodgepole Pine
LP
1
155
148
141
134
127

Ponderosa Pine
PP
1
135
127
120
113
106
2 81 74 67 60 53

Western Redcedar(3)
RC
1
651
644
637
630
623

Western Hemlock(4)
WH
1
211
204
197
190
183
2 211 204 197 190 183
3 211 204 197 190 183
4 211 204 197 190 183

Red Alder
RA
1
533
526
519
512
505
2 473 466 459 452 445

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
160
153
146
139
132

Douglas-Fir Poles & Piles
DFL
1
692
685
678
671
664

Western Redcedar Poles
RCL
1
1380
1373
1366
1359
1352

Chipwood(5)
CHW
1
10
9
8
7
6

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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
January 1 through June 30, 2009

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
$187
$180
$173
$166
$159

Lodgepole Pine
LP
1
155
148
141
134
127

Ponderosa Pine
PP
1
134
127
120
113
106
2 81 74 67 60 53

Western Redcedar(3)
RC
1
780
773
766
759
752

True Firs and Spruce(4)
WH
1
164
157
150
143
136

Western White Pine
WP
1
229
222
215
208
201

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
780
773
766
759
752

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

Chipwood(5)
CHW
1
10
9
8
7
6

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
January 1 through June 30, 2009

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
$187
$180
$173
$166
$159

Lodgepole Pine
LP
1
155
148
141
134
127

Ponderosa Pine
PP
1
134
127
120
113
106
2 81 74 67 60 53

Western Redcedar(3)
RC
1
780
773
766
759
752

True Firs and Spruce(4)
WH
1
164
157
150
143
136

Western White Pine
WP
1
229
222
215
208
201

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
780
773
766
759
752

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

Chipwood(5)
CHW
1
10
9
8
7
6

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
January 1 through June 30, 2009

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
$351
$344
$337
$330
$323
2 351 344 337 330 323
3 351 344 337 330 323
4 280 273 266 259 252

Lodgepole Pine
LP
1
155
148
141
134
127

Ponderosa Pine
PP
1
134
127
120
113
106
2 81 74 67 60 53

Western Redcedar(3)
RC
1
637
630
623
616
609

Western Hemlock(4)
WH
1
262
255
248
241
234
2 262 255 248 241 234
3 262 255 248 241 234
4 262 255 248 241 234

Red Alder
RA
1
519
512
505
498
491
2 459 452 445 438 431

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
146
139
132
125
118

Douglas-Fir Poles & Piles
DFL
1
678
671
664
657
650

Western Redcedar Poles
RCL
1
1366
1359
1352
1345
1338

Chipwood(5)
CHW
1
10
9
8
7
6

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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 1—Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2009

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
$254
$247
$240
$233
$226
2 254 247 240 233 226
3 254 247 240 233 226
4 254 247 240 233 226

Western Redcedar(2)
RC
1
642
635
628
621
614

Western Hemlock(3)		 WH 1 161 154 147 140 133
2 161 154 147 140 133
3 161 154 147 140 133
4 161 154 147 140 133

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(4)
CHW
1
9
8
7
6
5
RC Shake & Shingle Blocks(5)
RCS
1
279
272
265
258
251

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, 2009

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
$282
$275
$268
$261
$254
2 282 275 268 261 254
3 282 275 268 261 254
4 225 218 211 204 197

Western Redcedar(2)
RC
1
642
635
628
621
614

Western Hemlock(3)
WH
1		 168 161 154 147 140
2 168 161 154 147 140
3 168 161 154 147 140
4 168 161 154 147 140

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(4)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(5)
RCS
1
279
272
265
258
251

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, 2009

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
$342
$335
$328
$321
$314
2 342 335 328 321 314
3 342 335 328 321 314
4 316 309 302 295 288

Western Redcedar(3)
RC
1
642
635
628
621
614

Western Hemlock(4)
WH
1		 179 172 165 158 151
2 179 172 165 158 151
3 179 172 165 158 151
4 179 172 165 158 151

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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, 2009

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
$305
$298
$291
$284
$277
2 305 298 291 284 277
3 305 298 291 284 277
4 298 291 284 277 270

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
642
635
628
621
614

Western Hemlock(4)
WH
1		 176 169 162 155 148
2 176 169 162 155 148
3 176 169 162 155 148
4 176 169 162 155 148

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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, 2009

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
$292
$285
$278
$271
$264
2 292 285 278 271 264
3 292 285 278 271 264
4 282 275 268 261 254

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
642
635
628
621
614

Western Hemlock(4)
WH
1		 184 177 170 163 156
2 184 177 170 163 156
3 184 177 170 163 156
4 184 177 170 163 156

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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, 2009

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
$142
$135
$128
$121
$114

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
666
659
652
645
638

True Firs and Spruce(4)
WH
1
123
116
109
102
95

Western White Pine
WP
1
177
170
163
156
149

Hardwoods
OH
1
86
79
72
65
58

Western Redcedar Poles
RCL
1
666
659
652
645
638

Small Logs(5)
SML
1
23
22
21
20
19

Chipwood(5)
CHW
1
10
9
8
7
6

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, 2009

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
$142
$135
$128
$121
$114

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
666
659
652
645
638

True Firs and Spruce(4)
WH
1
123
116
109
102
95

Western White Pine
WP
1
177
170
163
156
149

Hardwoods
OH
1
86
79
72
65
58

Western Redcedar Poles
RCL
1
666
659
652
645
638

Small Logs(5)
SML
1
23
22
21
20
19

Chipwood(5)
CHW
1
10
9
8
7
6

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, 2009

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
$291
$284
$277
$270
$263
2 291 284 277 270 263
3 291 284 277 270 263
4 284 277 270 263 256

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
628
621
614
607
600

Western Hemlock(4)
WH
1		 162 155 148 141 134
2 162 155 148 141 134
3 162 155 148 141 134
4 162 155 148 141 134

Red Alder
RA
1
420
413
406
399
392
2 374 367 360 353 346

Black Cottonwood
BC
1
55
48
41
34
27

Other Hardwood
OH
1
135
128
121
114
107

Douglas-Fir Poles & Piles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1454
1447
1440
1433
1426

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

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, 2009:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January 1 through June 30)) July 1 through December 31, 2009


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. - $50.00
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 1 through June 30)) July 1 through December 31, 2009


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. - $50.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. - $75.00
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.

     (5) Forest-derived biomass((. Forest-derived biomass consists of tree limbs, tops, needles, leaves, and other woody debris that are residues from such activities as timber harvesting, forest thinning, fire suppression, or forest health. Forest-derived biomass does not include scalable timber products or firewood (defined in WAC 458-40-650). Forest-derived biomass)), has a $0/ton stumpage value.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; 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.]

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