WSR 11-11-096

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed May 18, 2011, 10:26 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 11-06-038.

     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 Conference Room, 1025 Union Avenue S.E., Olympia, WA 98504, on June 21, 2011, at 10:00 a.m.

     Date of Intended Adoption: June 28, 2011.

     Submit Written Comments to: Mark E. Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, by June 21, 2011.

     Assistance for Persons with Disabilities: Contact Martha Thomas at (360) 725-7497 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 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 values in the proposed rule will apply to the second half of 2011.

     Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx.

     Reasons Supporting Proposal: The law requires that these stumpage values be updated as of January 1 and July 1 of each year.

     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: Mark E. Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1574; 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 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) 534-1606. The proposed rule is a significant legislative rule as defined by RCW 34.05.328.

May 17, 2011

Alan R. Lynn

Rules Coordinator

OTS-3956.1


AMENDATORY SECTION(Amending WSR 11-02-014, filed 12/29/10, effective 1/1/11)

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, 2011:


((TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2011

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
$312
$305
$298
$291
$284
2 312 305 298 291 284
3 312 305 298 291 284
4 312 305 298 291 284

Western Redcedar(2)
RC
1
567
560
553
546
539

Western Hemlock(3)		 WH 1 286 279 272 265 258
2 286 279 272 265 258
3 286 279 272 265 258
4 286 279 272 265 258

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

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.t))


((TABLE 2—Proposed Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2011

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
$327
$320
$313
$306
$299
2 327 320 313 306 299
3 327 320 313 306 299
4 302 295 288 281 274

Western Redcedar(2)
RC
1
567
560
553
546
539

Western Hemlock(3)
WH
1		 313 306 299 292 285
2 313 306 299 292 285
3 313 306 299 292 285
4 313 306 299 292 285

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

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
January 1 through June 30, 2011

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
$345
$338
$331
$324
$317
2 345 338 331 324 317
3 345 338 331 324 317
4 315 308 301 294 287

Western Redcedar(3)
RC
1
567
560
553
546
539

Western Hemlock(4)
WH
1		 293 286 279 272 265
2 293 286 279 272 265
3 293 286 279 272 265
4 293 286 279 272 265

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

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
January 1 through June 30, 2011

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
$341
$334
$327
$320
$313
2 341 334 327 320 313
3 341 334 327 320 313
4 327 320 313 306 299

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
567
560
553
546
539

Western Hemlock(4)
WH
1		 293 286 279 272 265
2 293 286 279 272 265
3 293 286 279 272 265
4 293 286 279 272 265

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

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
January 1 through June 30, 2011

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
$339
$332
$325
$318
$311
2 339 332 325 318 311
3 339 332 325 318 311
4 328 321 314 307 300

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
567
560
553
546
539

Western Hemlock(4)
WH
1		 275 268 261 254 247
2 275 268 261 254 247
3 275 268 261 254 247
4 275 268 261 254 247

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

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
January 1 through June 30, 2011

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
$127
$120
$113
$106
$99

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
377
370
363
356
349

True Firs and Spruce(4)
WH
1
117
110
103
96
89

Western White Pine
WP
1
94
87
80
73
66

Hardwoods
OH
1
23
16
9
2
1

Western Redcedar Poles
RCL
1
377
370
363
356
349

Small Logs(5)
SML
1
17
16
15
14
13

Chipwood(5)
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks(6)

RCS

1

164

157

150

143

136

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, 2011

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
$127
$120
$113
$106
$99

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
377
370
363
356
349

True Firs and Spruce(4)
WH
1
117
110
103
96
89

Western White Pine
WP
1
94
87
80
73
66

Hardwoods
OH
1
23
16
9
2
1

Western Redcedar Poles
RCL
1
377
370
363
356
349

Small Logs(5)
SML
1
17
16
15
14
13

Chipwood(5)
CHW
1
2
1
1
1
1

RC Shake & Shingle

Blocks(6)

RCS

1

164

157

150

143

136

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, 2011

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
$327
$320
$313
$306
$299
2 327 320 313 306 299
3 327 320 313 306 299
4 313 306 299 292 285

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
553
546
539
532
525

Western Hemlock(4)
WH
1		 279 272 265 258 251
2 279 272 265 258 251
3 279 272 265 258 251
4 279 272 265 258 251

Red Alder
RA
1
325
318
311
304
297
2 286 279 272 265 258

Black Cottonwood
BC
1
51
44
37
30
23

Other Hardwood
OH
1
182
175
168
161
154

Douglas-Fir Poles & Piles
DFL
1
610
603
596
589
582

Western Redcedar Poles
RCL
1
1201
1194
1187
1180
1173

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.))


PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 1
July 1 through December 31, 2011

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
$393
$386
$379
$372
$365
2 393 386 379 372 365
3 393 386 379 372 365
4 393 386 379 372 365

Western Redcedar(2)
RC
1
701
694
687
680
673

Western Hemlock(3)		 WH 1 370 363 356 349 342
2 370 363 356 349 342
3 370 363 356 349 342
4 370 363 356 349 342

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(4)
CHW
1
12
11
10
9
8
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 page.
(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.


PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 2
July 1 through December 31, 2011

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
$424
$417
$410
$403
$396
2 424 417 410 403 396
3 424 417 410 403 396
4 424 417 410 403 396

Western Redcedar(2)
RC
1
701
694
687
680
673

Western Hemlock(3)
WH
1		 380 373 366 359 352
2 380 373 366 359 352
3 380 373 366 359 352
4 380 373 366 359 352

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(4)
CHW
1
12
11
10
9
8

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 page.
(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.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 3
July 1 through December 31, 2011

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
$398
$391
$384
$377
$370
2 398 391 384 377 370
3 398 391 384 377 370
4 306 299 292 285 278

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

Western Hemlock(4)
WH
1		 333 326 319 312 305
2 333 326 319 312 305
3 333 326 319 312 305
4 333 326 319 312 305

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(5)
CHW
1
12
11
10
9
8

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 page.
(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.


PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 4
July 1 through December 31, 2011

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
$435
$428
$421
$414
$407
2 435 428 421 414 407
3 435 428 421 414 407
4 435 428 421 414 407

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

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

Western Hemlock(4)
WH
1		 323 316 309 302 295
2 323 316 309 302 295
3 323 316 309 302 295
4 323 316 309 302 295

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(5)
CHW
1
12
11
10
9
8

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 page.
(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.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 5
July 1 through December 31, 2011

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
$416
$409
$402
$395
$388
2 416 409 402 395 388
3 416 409 402 395 388
4 416 409 402 395 388

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

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

Western Hemlock(4)
WH
1		 352 345 338 331 324
2 352 345 338 331 324
3 352 345 338 331 324
4 352 345 338 331 324

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(5)
CHW
1
12
11
10
9
8

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 page.
(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.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 6
July 1 through December 31, 2011

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
$125
$118
$111
$104
$97

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
428
421
414
407
400

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

Western White Pine
WP
1
150
143
136
129
122

Hardwoods
OH
1
32
25
18
11
4

Western Redcedar Poles
RCL
1
428
421
414
407
400

Small Logs(5)
SML
1
18
17
16
15
14

Chipwood(5)
CHW
1
4
3
2
1
1

RC Shake & Shingle Blocks(6)

RCS

1

164

157

150

143

136

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 page.
(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.


PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 7
July 1 through December 31, 2011

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
$125
$118
$111
$104
$97

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
428
421
414
407
400

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

Western White Pine
WP
1
150
143
136
129
122

Hardwoods
OH
1
32
25
18
11
4

Western Redcedar Poles
RCL
1
428
421
414
407
400

Small Logs(5)
SML
1
18
17
16
15
14

Chipwood(5)
CHW
1
4
3
2
1
1

RC Shake & Shingle

Blocks(6)

RCS

1

164

157

150

143

136

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 page.
(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.


PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 10
July 1 through December 31, 2011

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
$421
$414
$407
$400
$393
2 421 414 407 400 393
3 421 414 407 400 393
4 421 414 407 400 393

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
687
680
673
666
659

Western Hemlock(4)
WH
1		 309 302 295 288 281
2 309 302 295 288 281
3 309 302 295 288 281
4 309 302 295 288 281

Red Alder
RA
1
405
398
391
384
377
2 374 367 360 353 346

Black Cottonwood
BC
1
80
73
66
59
52

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
651
644
637
630
623

Western Redcedar Poles
RCL
1
1344
1337
1330
1323
1316

Chipwood(5)
CHW
1
12
11
10
9
8

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 page.
(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, 2011:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2011


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)) July 1 through ((June 30)) December 31, 2011


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, has a $0/ton stumpage value.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; 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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