WSR 99-06-036

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed February 25, 1999, 4:19 p.m. ]

Subject of Possible Rule Making: WAC 458-40-660 Timber excise tax--Stumpage value tables.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.330 and 84.33.096.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The law, RCW 84.33.091, requires that the stumpage value tables be revised twice each year. The department establishes the stumpage values based upon statutory criteria as to age, size, quality, costs of removal, accessibility to point of conversion, market conditions, harvest area, and species. These values are used by timber harvesters to calculate the harvester's timber excise tax.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: Although the United States Forest Service and Washington State Department of Natural Resources both regulate forest practices, they are not involved in valuation for purposes of taxation. The nontax processes and definitions are coordinated with these agencies to avoid conflict, but there is no need to involve them in the valuation revisions provided in this rule.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request on or after April 20, 1999. Written comments on and/or requests for copies of the rule may be directed to Ed Ratcliffe, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-3505, fax (360) 664-0693.

Location and Date of Public Meeting: Department of Revenue Conference Room, Target Place Building No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on April 21, 1999, at 10 a.m.

Assistance for Persons with Disabilities: Contact Ginny Dale by April 9, 1999, TDD 1-800-451-7985 or (360) 586-0721.

February 25, 1999

Claire Hesselholt

Policy Counsel

Legislation and Policy

Washington State Code Reviser's Office