Original Notice.

Preproposal statement of inquiry was filed as WSR 99-06-036.

Title of Rule: WAC 458-40-660 Timber excise tax--Stumpage value tables.

Purpose: RCW 84.33.091 requires that the stumpage value tables be revised twice annually by rule. WAC 458-40-660 contains the proposed stumpage values for the second half of 1999. Harvesters of timber use these values to calculate the timber excise tax.

Statutory Authority for Adoption: RCW 82.32.330 and 84.33.096.

Statute Being Implemented: RCW 84.33.091.

Summary: The rule contains eight tables of stumpage values. These eight tables represent the areas in the state in which timber is harvested. Each table breaks out the values by timber species, quality, and a downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre that is harvested, logging conditions, remote island harvesting, and thinning. In addition, the rule also contains a domestic market adjustment table for some timber that is not sold by a competitive bidding process and that is prohibited from export.

Reasons Supporting Proposal: This rule and the breakdowns reflected above are required to be done twice a year by RCW 84.33.091.

Name of Agency Personnel Responsible for Drafting: Edward Ratcliffe, 711 Capitol Way South, #303, Olympia, WA, (360) 586-3505; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: The amendment of WAC 458-40-660 complies with RCW 84.33.091. RCW 84.33.091 requires that the department publish stumpage values on a semi-annual basis. The tables set out the amount that each species or subclassification of timber would sell for at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. Harvesters, other than certain electing small harvesters, of timber use the tables as a basis for calculating the amount of timber excise tax owed.

Proposal Changes the Following Existing Rules: Values are updated. See Explanation of Rule above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The stumpage value table is required by law. The agency is given no discretion in implementing the table. The rules do not impose a responsibility or require a small business to perform something that is not already required by law.

Section 201, chapter 403, Laws of 1995, applies to this rule adoption. These are significant legislative rules pursuant to subsection (5)(a)(i) of section 201, chapter 403, Laws of 1995, (RCW 34.05.328 (5)(a)(i)).

Hearing Location: Department of Revenue, Conference Room, Target Place Building, No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on June 8, 1999, at 10 a.m.

Assistance for Persons with Disabilities: Contact Ginny Dale by May 28, 1999, TDD 1-800-451-7985, or (360) 586-0721.

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, by June 8, 1999.

Date of Intended Adoption: June 30, 1999.

April 29, 1999

Claire Hesselholt, Rules Manager

Legislation and Policy

OTS-3087.2

AMENDATORY SECTION(Amending WSR 99-02-032, filed 12/30/98, effective 1/1/99)

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 ((January)) July 1 through ((June 30)) December 31, 1999:

((TABLE 1—Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir	DF	1	$595	$588	$581	$574	$567
		2	484	477	470	463	456
		3	430	423	416	409	402
		4	288	281	274	267	260
Western Redcedar2	RC	1	1155	1148	1141	1134	1127
		2	861	854	847	840	833
		3	809	802	795	788	781
		4	797	790	783	776	769
Western Hemlock3	WH	1	331	324	317	310	303
		2	322	315	308	301	294
		3	317	310	303	296	289
		4	278	271	264	257	250
Other Conifer	OC	1	331	324	317	310	303
		2	322	315	308	301	294
		3	317	310	303	296	289
		4	278	271	264	257	250
Red Alder	RA	1	199	192	185	178	171
		2	161	154	147	140	133
		3	135	128	121	114	107
Black Cottonwood	BC	1	55	48	41	34	27
		2	16	9	2	1	1
		3	13	6	1	1	1
Other Hardwood	OH	1	127	120	113	106	99
		2	99	92	85	78	71
		3	74	67	60	53	46
Douglas-fir Poles	DFL	1	1038	1031	1024	1017	1010
Western Redcedar Poles	RCL	1	1038	1031	1024	1017	1010
Chipwood	CHW	1	3	2	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 Posts4	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees5	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees5	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 8 lineal feet or portion thereof.

5	Stumpage value per lineal foot.

TABLE 2—Stumpage Value Table

Stumpage Value Area 2

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir	DF	1	$595	$588	$581	$574	$567
		2	509	502	495	488	481
		3	460	453	446	439	432
		4	279	272	265	258	251
Western Redcedar2	RC	1	1155	1148	1141	1134	1127
		2	861	854	847	840	833
		3	809	802	795	788	781
		4	797	790	783	776	769
Western Hemlock3	WH	1	350	343	336	329	322
		2	350	343	336	329	322
		3	310	303	296	289	282
		4	305	298	291	284	277
Other Conifer	OC	1	350	343	336	329	322
		2	350	343	336	329	322
		3	310	303	296	289	282
		4	305	298	291	284	277
Red Alder	RA	1	199	192	185	178	171
		2	161	154	147	140	133
		3	135	128	121	114	107
Black Cottonwood	BC	1	55	48	41	34	27
		2	16	9	2	1	1
		3	13	6	1	1	1
Other Hardwood	OH	1	127	120	113	106	99
		2	99	92	85	78	71
		3	74	67	60	53	46
Douglas-fir Poles	DFL	1	1038	1031	1024	1017	1010
Western Redcedar Poles	RCL	1	1038	1031	1024	1017	1010
Chipwood	CHW	1	3	2	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 Posts4	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees5	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees5	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 8 lineal feet or portion thereof.

5	Stumpage value per lineal foot.

TABLE 3—Stumpage Value Table

Stumpage Value Area 3

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir2	DF	1	$595	$588	$581	$574	$567
		2	442	435	428	421	414
		3	401	394	387	380	373
		4	333	326	319	312	305
Western Redcedar3	RC	1	1155	1148	1141	1134	1127
		2	861	854	847	840	833
		3	809	802	795	788	781
		4	797	790	783	776	769
Western Hemlock4	WH	1	319	312	305	298	291
		2	295	288	281	274	267
		3	291	284	277	270	263
		4	254	247	240	233	226
Other Conifer	OC	1	319	312	305	298	291
		2	295	288	281	274	267
		3	291	284	277	270	263
		4	254	247	240	233	226
Red Alder	RA	1	199	192	185	178	171
		2	161	154	147	140	133
		3	135	128	121	114	107
Black Cottonwood	BC	1	55	48	41	34	27
		2	16	9	2	1	1
		3	13	6	1	1	1
Other Hardwood	OH	1	127	120	113	106	99
		2	99	92	85	78	71
		3	74	67	60	53	46
Douglas-fir Poles	DFL	1	1038	1031	1024	1017	1010
Western Redcedar Poles	RCL	1	1038	1031	1024	1017	1010
Chipwood	CHW	1	3	2	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 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 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, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir2	DF	1	$733	$726	$719	$712	$705
		2	486	479	472	465	458
		3	462	455	448	441	434
		4	383	376	369	362	355
Lodgepole Pine	LP	1	203	196	189	182	175
Ponderosa Pine	PP	1	364	357	350	343	336
		2	219	212	205	198	191
Western Redcedar3	RC	1	1155	1148	1141	1134	1127
		2	861	854	847	840	833
		3	809	802	795	788	781
		4	797	790	783	776	769
Western Hemlock4	WH	1	352	345	338	331	324
		2	329	322	315	308	301
		3	317	310	303	296	289
		4	308	301	294	287	280
Other Conifer	OC	1	352	345	338	331	324
		2	329	322	315	308	301
		3	317	310	303	296	289
		4	308	301	294	287	280
Red Alder	RA	1	199	192	185	178	171
		2	161	154	147	140	133
		3	135	128	121	114	107
Black Cottonwood	BC	1	55	48	41	34	27
		2	16	9	2	1	1
		3	13	6	1	1	1
Other Hardwood	OH	1	127	120	113	106	99
		2	99	92	85	78	71
		3	74	67	60	53	46
Douglas-fir Poles	DFL	1	1038	1031	1024	1017	1010
Western Redcedar Poles	RCL	1	1038	1031	1024	1017	1010
Chipwood	CHW	1	3	2	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 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 8 lineal feet or portion thereof.

6	Stumpage value per lineal foot.

TABLE 5—Stumpage Value Table

Stumpage Value Area 5

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir2	DF	1	$531	$524	$517	$510	$503
		2	489	482	475	468	461
		3	435	428	421	414	407
		4	283	276	269	262	255
Lodgepole Pine	LP	1	203	196	189	182	175
Ponderosa Pine	PP	1	364	357	350	343	336
		2	219	212	205	198	191
Western Redcedar3	RC	1	1155	1148	1141	1134	1127
		2	861	854	847	840	833
		3	809	802	795	788	781
		4	797	790	783	776	769
Western Hemlock4	WH	1	352	345	338	331	324
		2	352	345	338	331	324
		3	277	270	263	256	249
		4	277	270	263	256	249
Other Conifer	OC	1	352	345	338	331	324
		2	352	345	338	331	324
		3	277	270	263	256	249
		4	277	270	263	256	249
Red Alder	RA	1	199	192	185	178	171
		2	161	154	147	140	133
		3	135	128	121	114	107
Black Cottonwood	BC	1	55	48	41	34	27
		2	16	9	2	1	1
		3	13	6	1	1	1
Other Hardwood	OH	1	127	120	113	106	99
		2	99	92	85	78	71
		3	74	67	60	53	46
Douglas-fir Poles	DFL	1	1038	1031	1024	1017	1010
Western Redcedar Poles	RCL	1	1038	1031	1024	1017	1010
Chipwood	CHW	1	3	2	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 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 8 lineal feet or portion thereof.

6	Stumpage value per lineal foot.

TABLE 6—Stumpage Value Table

Stumpage Value Area 6

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir2	DF	1	$239	$232	$225	$218	$211
Engelmann Spruce	ES	1	200	193	186	179	172
Lodgepole Pine	LP	1	203	196	189	182	175
Ponderosa Pine	PP	1	364	357	350	343	336
		2	219	212	205	198	191
Western Redcedar3	RC	1	427	420	413	406	399
True Firs4	WH	1	214	207	200	193	186
Western White Pine	WP	1	423	416	409	402	395
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	516	509	502	495	488
Small Logs	SML	1	24	23	22	21	20
Chipwood	CHW	1	2	1	1	1	1
RC Shake & Shingle Blocks	RCF	1	92	85	78	71	64
LP & Other Posts5	LPP	1	0.35	0.35	0.35	0.35	0.35
Pine Christmas Trees6	PX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees7	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 8 lineal feet or portion thereof.

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

7	Stumpage value per lineal foot.

TABLE 7—Stumpage Value Table

Stumpage Value Area 7

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir2	DF	1	$239	$232	$225	$218	$211
Engelmann Spruce	ES	1	200	193	186	179	172
Lodgepole Pine	LP	1	203	196	189	182	175
Ponderosa Pine	PP	1	364	357	350	343	336
		2	219	212	205	198	191
Western Redcedar3	RC	1	427	420	413	406	399
True Firs4	WH	1	214	207	200	193	186
Western White Pine	WP	1	423	416	409	402	395
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	516	509	502	495	488
Small Logs	SML	1	23	22	21	20	19
Chipwood	CHW	1	2	1	1	1	1
RC Shake & Shingle Blocks	RCF	1	92	85	78	71	64
LP & Other Posts5	LPP	1	0.35	0.35	0.35	0.35	0.35
Pine Christmas Trees6	PX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees7	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 8 lineal feet or portion thereof.

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

7	Stumpage value per lineal foot.

TABLE 8—Stumpage Value Table

Stumpage Value Area 10

January 1 through June 30, 1999

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
			1	2	3	4	5
Douglas-Fir2	DF	1	$719	$712	$705	$698	$691
		2	472	465	458	451	444
		3	448	441	434	427	420
		4	369	362	355	348	341
Lodgepole Pine	LP	1	203	196	189	182	175
Ponderosa Pine	PP	1	364	357	350	343	336
		2	219	212	205	198	191
Western Redcedar3	RC	1	1141	1134	1127	1120	1113
		2	847	840	833	826	819
		3	795	788	781	774	767
		4	783	776	769	762	755
Western Hemlock4	WH	1	338	331	324	317	310
		2	315	308	301	294	287
		3	303	296	289	282	275
		4	294	287	280	273	266
Other Conifer	OC	1	338	331	324	317	310
		2	315	308	301	294	287
		3	303	296	289	282	275
		4	294	287	280	273	266
Red Alder	RA	1	185	178	171	164	157
		2	147	140	133	126	119
		3	121	114	107	100	93
Black Cottonwood	BC	1	41	34	27	20	13
		2	2	1	1	1	1
		3	1	1	1	1	1
Other Hardwood	OH	1	113	106	99	92	85
		2	85	78	71	64	57
		3	60	53	46	39	32
Douglas-fir Poles	DFL	1	1024	1017	1010	1003	996
Western Redcedar Poles	RCL	1	1024	1017	1010	1003	996
Chipwood	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 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 8 lineal feet or portion thereof.

6	Stumpage value per lineal foot.))