WSR 97-02-069

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed December 31, 1996, 9:45 a.m., effective January 1, 1997]

Date of Adoption: December 31, 1996.

Purpose: WAC 458-40-660 contains the proposed stumpage values for the first half of 1997. Harvesters of timber use these values to calculate the timber excise tax. WAC 458-40-690 is proposed to be amended to conform with the statute and rule that allow refunds of excise tax overpaid by the taxpayer.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-660 and 458-40-690.

Statutory Authority for Adoption: RCW 82.32.330 and 84.33.096.

Other Authority: RCW 84.33.091.

Adopted under notice filed as WSR 96-22-090 on November 6, 1996.

Changes Other than Editing from Proposed to Adopted Version: The text of the proposed rule, WAC 458-40-660 Stumpage value tables, was changed to reduce the values of "Small Logs" in SVA 6 (Table 6) two dollars for each hauling zone, from 30 to 28, 29 to 27, and so forth. The reason for the change was a review of the data that resulted in the reduced value. The text of the proposed rule, WAC 458-40-690 Credit for property tax, was not changed.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's own Initiative: New 0, amended 2, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 1, repealed 0.

Number of Sections Adopted using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 2, repealed 0.

Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The stumpage value rule is required by statute (RCW 84.33.091) to be effective on January 1, 1997. The property tax credit rule must also be effective on the same date as the stumpage value rule in order to permit the systematic and orderly administration of the timber excise tax.

Effective Date of Rule: January 1, 1997.

December 31, 1996

Russell W. Brubaker

Assistant Director

AMENDATORY SECTION (Amending Order 86-4, filed 12/31/86)

WAC 458-40-690 Timber excise tax--Credit for property tax. In accordance with RCW 84.33.077 and 84.36.473, persons engaged in business as harvesters of timber from public land shall be allowed a tax credit against the timber excise tax imposed under chapter 84.33 RCW for any personal property taxes paid to a county on such public timber sales. The credit shall be allowed only for property taxes paid on public timber purchased on or after August 1, 1982. The credit shall be taken only on excise taxes due on timber harvested from public land. No excise tax credits shall be allowed against excise taxes due on timber harvested from private land.

(1) Amount of credit. The total dollar amount of all excise tax credits claimed on one or more sales shall not exceed the total amount of all personal property taxes levied and paid on such timber. No excise tax credit shall be allowed for property tax penalties or interest charges imposed on delinquent property taxes. No excise tax credits shall be allowed prior to payment of personal property taxes, and the amount of credit allowed shall not exceed the amount of property tax actually paid as certified by the county treasurer.

(2) Excess credits and refunds. If the amount of the credit exceeds the amount of timber excise tax due for the calendar quarter in which the credit is claimed, the excess credit ((shall)) may be carried forward to the new quarterly reporting period and applied against the amount of timber excise tax due, if any, on public timber or may be refunded to the taxpayer in accordance with RCW 82.32.060 and WAC 458-20-229. ((Excise tax refunds for unused credit shall be made only if the taxpayer has no public timber sales pending against which to apply the unused credit.))

(3) Credit application procedures. Taxpayers who wish to claim such timber excise tax credits must apply on forms prepared by the department. The application must be certified by the county assessor and treasurer of the county in which the property taxes were paid. Application forms shall be made available in the offices of county assessors, county treasurers, and the department. The applications must be submitted with timber excise tax returns for taxes due on public timber.

[Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), 458-40-690, filed 12/31/86.]

AMENDATORY SECTION (Amending WSR 96-14-063, filed 6/28/96, effective 7/1/96)

WAC 458-40-660 Timber excise tax--Stumpage value tables--Stumpage value adjustments. (1) Introduction. This section sets forth the stumpage value tables and the stumpage value adjustments that are used to calculate the amount of timber excise tax owed by a timber harvester.

(2) Stumpage value tables. The following stumpage value tables are hereby adopted for use in reporting the taxable value of stumpage harvested during the period ((July 1 through December 31, 1996)) January 1 through June 30, 1997:

((TABLE 1--Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $770 $763 $756 $749 $742

2 720 713 706 699 692

3 593 586 579 572 565

4 351 344 337 330 323

Western Redcedar² RC 1 672 665 658 651 644

2 547 540 533 526 519

3 486 479 472 465 458

4 473 466 459 452 445

Western Hemlock³ WH 1 562 555 548 541 534

2 494 487 480 473 466

3 438 431 424 417 410

4 421 414 407 400 393

Other Conifer OC 1 562 555 548 541 534

2 494 487 480 473 466

3 432 425 418 411 404

4 421 414 407 400 393

Red Alder RA 1 230 223 216 209 202

2 203 196 189 182 175

3 133 126 119 112 105

Black Cottonwood BC 1 85 78 71 64 57

2 61 54 47 40 33

3 47 40 33 26 19

Other Hardwood OH 1 103 96 89 82 75

2 94 87 80 73 66

3 69 62 55 48 41

Douglas-fir Poles

and Piles DFL 1 1032 1025 1018 1011 1004

Western Redcedar

Poles and Piles RCL 1 1032 1025 1018 1011 1004

Chipwood⁴ CHW 1 21 20 19 18 17

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 2--Stumpage Value Table

Stumpage Value Area 2

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $770 $763 $756 $749 $742

2 707 700 693 686 679

3 606 599 592 585 578

4 341 334 327 320 313

Western Redcedar² RC 1 672 665 658 651 644

2 547 540 533 526 519

3 486 479 472 465 458

4 473 466 459 452 445

Western Hemlock³ WH 1 552 545 538 531 524

2 511 504 497 490 483

3 495 488 481 474 467

4 473 466 459 452 445

Other Conifer OC 1 552 545 538 531 524

2 510 503 496 489 482

3 492 485 478 471 464

4 474 467 460 453 446

Red Alder RA 1 230 223 216 209 202

2 203 196 189 182 175

3 133 126 119 112 105

Black Cottonwood BC 1 85 78 71 64 57

2 61 54 47 40 33

3 47 40 33 26 19

Other Hardwood OH 1 103 96 89 82 75

2 94 87 80 73 66

3 69 62 55 48 41

Douglas-fir Poles

and Piles DFL 1 1032 1025 1018 1011 1004

Western Redcedar

Poles and Piles RCL 1 1032 1025 1018 1011 1004

Chipwood⁴ CHW 1 21 20 19 18 17

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 3--Stumpage Value Table

Stumpage Value Area 3

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $696 $689 $682 $675 $668

2 677 670 663 656 649

3 589 582 575 568 561

4 340 333 326 319 312

Western Redcedar² RC 1 672 665 658 651 644

2 547 540 533 526 519

3 486 479 472 465 458

4 473 466 459 452 445

Western Hemlock³ WH 1 537 530 523 516 509

2 500 493 486 479 472

3 436 429 422 415 408

4 428 421 414 407 400

Other Conifer OC 1 540 533 526 519 512

2 535 528 521 514 507

3 429 422 415 408 401

4 428 421 414 407 400

Red Alder RA 1 230 223 216 209 202

2 203 196 189 182 175

3 133 126 119 112 105

Black Cottonwood BC 1 85 78 71 64 57

2 61 54 47 40 33

3 47 40 33 26 19

Other Hardwood OH 1 103 96 89 82 75

2 94 87 80 73 66

3 69 62 55 48 41

Douglas-fir Poles

and Piles DFL 1 1032 1025 1018 1011 1004

Western Redcedar

Poles and Piles RCL 1 1032 1025 1018 1011 1004

Chipwood⁴ CHW 1 21 20 19 18 17

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 4--Stumpage Value Table

Stumpage Value Area 4

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $691 $684 $677 $670 $663

2 688 681 674 667 660

3 586 579 572 565 558

4 334 327 320 313 306

Lodgepole Pine LP 1 219 212 205 198 191

Ponderosa Pine PP 1 564 557 550 543 536

2 264 257 250 243 236

Western Redcedar³ RC 1 672 665 658 651 644

2 547 540 533 526 519

3 486 479 472 465 458

4 473 466 459 452 445

Western Hemlock⁴ WH 1 547 540 533 526 519

2 500 493 486 479 472

3 494 487 480 473 466

4 422 415 408 401 394

Other Conifer OC 1 546 539 532 525 518

2 489 482 475 468 461

3 486 479 472 465 458

4 422 415 408 401 394

Red Alder RA 1 230 223 216 209 202

2 203 196 189 182 175

3 133 126 119 112 105

Black Cottonwood BC 1 85 78 71 64 57

2 61 54 47 40 33

3 47 40 33 26 19

Other Hardwood OH 1 103 96 89 82 75

2 94 87 80 73 66

3 69 62 55 48 41

Douglas-fir Poles

and Piles DFL 1 1032 1025 1018 1011 1004

Western Redcedar

Poles and Piles RCL 1 1032 1025 1018 1011 1004

Chipwood⁵ CHW 1 21 20 19 18 17

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

TABLE 5--Stumpage Value Table

Stumpage Value Area 5

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $683 $676 $669 $662 $655

2 670 663 656 649 642

3 606 599 592 585 578

4 369 362 355 348 341

Lodgepole Pine LP 1 219 212 205 198 191

Ponderosa Pine PP 1 564 557 550 543 536

2 264 257 250 243 236

Western Redcedar³ RC 1 672 665 658 651 644

2 547 540 533 526 519

3 486 479 472 465 458

4 473 466 459 452 445

Western Hemlock⁴ WH 1 552 545 538 531 524

2 500 493 486 479 472

3 479 472 465 458 451

4 383 376 369 362 355

Other Conifer OC 1 551 544 537 530 523

2 499 492 485 478 471

3 471 464 457 450 443

4 383 376 369 362 355

Red Alder RA 1 230 223 216 209 202

2 203 196 189 182 175

3 133 126 119 112 105

Black Cottonwood BC 1 85 78 71 64 57

2 61 54 47 40 33

3 47 40 33 26 19

Other Hardwood OH 1 103 96 89 82 75

2 94 87 80 73 66

3 69 62 55 48 41

Douglas-fir Poles

and Piles DFL 1 1032 1025 1018 1011 1004

Western Redcedar

Poles and Piles RCL 1 1032 1025 1018 1011 1004

Chipwood⁵ CHW 1 21 20 19 18 17

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

TABLE 6--Stumpage Value Table

Stumpage Value Area 6

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $303 $296 $289 $282 $275

Engelmann Spruce ES 1 248 241 234 227 220

Lodgepole Pine LP 1 219 212 205 198 191

Ponderosa Pine PP 1 564 557 550 543 536

2 264 257 250 243 236

Western Redcedar³ RC 1 314 307 300 293 286

True Firs⁴ WH 1 257 250 243 236 229

Western White Pine WP 1 403 396 389 382 375

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs⁵ SML 1 24 23 22 21 20

Chipwood⁵ CHW 1 13 12 11 10 9

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁶ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁷ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁸ Stumpage value per lineal foot.

TABLE 7--Stumpage Value Table

Stumpage Value Area 7

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $303 $296 $289 $282 $275

Engelmann Spruce ES 1 248 241 234 227 220

Lodgepole Pine LP 1 219 212 205 198 191

Ponderosa Pine PP 1 564 557 550 543 536

2 264 257 250 243 236

Western Redcedar³ RC 1 314 307 300 293 286

True Firs⁴ WH 1 257 250 243 236 229

Western White Pine WP 1 403 396 389 382 375

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs⁵ SML 1 22 21 20 19 18

Chipwood⁵ CHW 1 13 12 11 10 9

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁶ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁷ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁸ Stumpage value per lineal foot.

TABLE 8--Stumpage Value Table

Stumpage Value Area 10

July 1 through December 31, 1996

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $677 $670 $663 $656 $649

2 674 667 660 653 646

3 572 565 558 551 544

4 320 313 306 299 292

Lodgepole Pine LP 1 219 212 205 198 191

Ponderosa Pine PP 1 564 557 550 543 536

2 264 257 250 243 236

Western Redcedar³ RC 1 658 651 644 637 630

2 533 526 519 512 505

3 472 465 458 451 444

4 459 452 445 438 431

Western Hemlock⁴ WH 1 533 526 519 512 505

2 486 479 472 465 458

3 480 473 466 459 452

4 408 401 394 387 380

Other Conifer OC 1 532 525 518 511 504

2 475 468 461 454 447

3 472 465 458 451 444

4 408 401 394 387 380

Red Alder RA 1 216 209 202 195 188

2 189 182 175 168 161

3 119 112 105 98 91

Black Cottonwood BC 1 71 64 57 50 43

2 47 40 33 26 19

3 33 26 19 12 5

Other Hardwood OH 1 89 82 75 68 61

2 80 73 66 59 52

3 55 48 41 34 27

Douglas-fir Poles

and Piles DFL 1 1018 1011 1004 997 990

Western Redcedar

Poles and Piles RCL 1 1018 1011 1004 997 990

Chipwood⁵ CHW 1 21 20 19 18 17

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.))

TABLE 1--Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $701 $694 $687 $680 $673

2 660 653 646 639 632

3 523 516 509 502 495

4 267 260 253 246 239

Western Redcedar² RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock³ WH 1 396 389 382 375 368

2 379 372 365 358 351

3 379 372 365 358 351

4 271 264 257 250 243

Other Conifer OC 1 396 389 382 375 368

2 379 372 365 358 351

3 379 372 365 358 351

4 271 264 257 250 243

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁴ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 2--Stumpage Value Table

Stumpage Value Area 2

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $774 $767 $760 $753 $746

2 619 612 605 598 591

3 531 524 517 510 503

4 379 372 365 358 351

Western Redcedar² RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock³ WH 1 439 432 425 418 411

2 439 432 425 418 411

3 423 416 409 402 395

4 347 340 333 326 319

Other Conifer OC 1 439 432 425 418 411

2 439 432 425 418 411

3 423 416 409 402 395

4 347 340 333 326 319

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁴ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 3--Stumpage Value Table

Stumpage Value Area 3

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $652 $645 $638 $631 $624

2 643 636 629 622 615

3 506 499 492 485 478

4 407 400 393 386 379

Western Redcedar² RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock³ WH 1 507 500 493 486 479

2 437 430 423 416 409

3 430 423 416 409 402

4 316 309 302 295 288

Other Conifer OC 1 507 500 493 486 479

2 437 430 423 416 409

3 430 423 416 409 402

4 316 309 302 295 288

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁴ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 4--Stumpage Value Table

Stumpage Value Area 4

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $682 $675 $668 $661 $654

2 665 658 651 644 637

3 578 571 564 557 550

4 433 426 419 412 405

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock⁴ WH 1 507 500 493 486 479

2 452 445 438 431 424

3 410 403 396 389 382

4 371 364 357 350 343

Other Conifer OC 1 507 500 493 486 479

2 452 445 438 431 424

3 410 403 396 389 382

4 371 364 357 350 343

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

TABLE 5--Stumpage Value Table

Stumpage Value Area 5

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $682 $675 $668 $661 $654

2 590 583 576 569 562

3 545 538 531 524 517

4 383 376 369 362 355

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock⁴ WH 1 507 500 493 486 479

2 497 490 483 476 469

3 389 382 375 368 361

4 371 364 357 350 343

Other Conifer OC 1 507 500 493 486 479

2 497 490 483 476 469

3 389 382 375 368 361

4 371 364 357 350 343

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

TABLE 6--Stumpage Value Table

Stumpage Value Area 6

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $281 $274 $267 $260 $253

Engelmann Spruce ES 1 217 210 203 196 189

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 303 296 289 282 275

True Firs⁴ WH 1 238 231 224 217 210

Western White Pine WP 1 378 371 364 357 350

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs⁵ SML 1 28 27 26 25 24

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁶ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁷ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁸ Stumpage value per lineal foot.

TABLE 7--Stumpage Value Table

Stumpage Value Area 7

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $281 $274 $267 $260 $253

Engelmann Spruce ES 1 217 210 203 196 189

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 303 296 289 282 275

True Firs⁴ WH 1 238 231 224 217 210

Western White Pine WP 1 378 371 364 357 350

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs⁵ SML 1 22 21 20 19 18

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁶ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁷ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁸ Stumpage value per lineal foot.

TABLE 8--Stumpage Value Table

Stumpage Value Area 10

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $668 $661 $654 $647 $640

2 651 644 637 630 623

3 564 557 550 543 536

4 419 412 405 398 391

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 484 477 470 463 456

2 481 474 467 460 453

3 441 434 427 420 413

4 435 428 421 414 407

Western Hemlock⁴ WH 1 493 486 479 472 465

2 438 431 424 417 410

3 396 389 382 375 368

4 357 350 343 336 329

Other Conifer OC 1 493 486 479 472 465

2 438 431 424 417 410

3 396 389 382 375 368

4 357 350 343 336 329

Red Alder RA 1 197 190 183 176 169

2 166 159 152 145 138

3 85 78 71 64 57

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 18 11 4 1 1

Other Hardwood OH 1 87 80 73 66 59

2 81 74 67 60 53

3 54 47 40 33 26

Douglas-fir Poles

and Piles DFL 1 945 938 931 924 917

Western Redcedar

Poles and Piles RCL 1 945 938 931 924 917

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

(3) Harvest value adjustments. Harvest value adjustments relating to the various logging and harvest conditions shall be allowed against the stumpage values as set forth in subsection (2) of this section for the designated stumpage value areas. See WAC 458-40-670 for more information about these adjustments.

The following harvest adjustment tables are hereby adopted for use during the period of ((July 1 through December 31, 1996)) January 1 through June 30, 1997:

TABLE 9--Harvest Adjustment Table

Stumpage Value Areas 1, 2, 3, 4, 5, and 10

((July 1 through December 31, 1996))

January 1 through June 30, 1997

Dollar Adjustment Per

Type of Thousand Board Feet

Adjustment Definition Net Scribner Scale

I. Volume per acre

Class 1 Harvest of more than 40 thousand board feet per acre. $0.00

Class 2 Harvest of 20 thousand board feet to 40 thousand board feet per acre. - $4.00

Class 3 Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre. - $7.00

Class 4 Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre. - $9.00

Class 5 Harvest of less than 5 thousand board feet per acre. - $10.00

II. Logging conditions

Class 1 Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers. $ 0.00

Class 2 Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers. - $17.00

Class 3 Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. - $25.00

Class 4 For logs that are yarded from stump to landing by helicopter. This does not include special forest products. - $145.00

Note: A Class 2 adjustment may be used for slopes less than 30% 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.

III. Remote island adjustment:

For timber harvested from a remote island - $50.00

IV. Thinning (see WAC 458-40-610(21))

Class 1 Average log volume of 50 board feet or more. - $25.00

Class 2 Average log volume of less than 50 board feet. - $125.00

TABLE 10--Harvest Adjustment Table

Stumpage Value Areas 6 and 7

((July 1 through December 31, 1996))

January 1 through June 30, 1997

Dollar Adjustment Per

Type of Thousand Board Feet

Adjustment Definition 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 3 thousand board feet to 8 thousand board feet per acre. - $7.00

Class 3 Harvest of less than 3 thousand board feet per acre. - $10.00

II. Logging conditions

Class 1 Most of the harvest unit has less than ((30%)) 40% slope. No significant rock outcrops or swamp barriers. $0.00

Class 2 Most of the harvest unit has slopes between ((30%)) 40% and 60%. Some rock outcrops or swamp barriers. - $20.00

Class 3 Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. - $30.00

Class 4 For logs that are yarded from stump to landing by helicopter. This does not include special forest products. - $145.00

Note: A Class 2 adjustment may be used for slopes less than 30% 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.

III. Remote island adjustment:

For timber harvested from a remote island - $50.00

TABLE 11--Domestic Market Adjustment

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 Yellow Cedar. (Stat. Ref. - 36 CFR 223.10)

State, and Other Nonfederal, Public Timber Sales: Western Red Cedar only. (Stat. Ref. - 50 USC appendix 2406.1)

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 adjustment amounts shall be as follows:

Class 1: SVA's 1 through 6, and 10 $0.00 per MBF

Class 2: SVA 7 $0.00 per MBF

Note: The adjustment will not be allowed on special forest products.

[Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 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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