WSR 00-22-093

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed October 31, 2000, 4:01 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 00-18-096.

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

Purpose: RCW 84.33.091 requires that the stumpage value tables rule be revised twice annually. WAC 458-40-660 is being amended to provide the proposed stumpage values for the first half of 2001. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber. The damaged timber adjustment has been moved into the rule as part of a consolidation effort.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Statute Being Implemented: RCW 84.33.091, 82.32.060, and 84.33.077.

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 or hauling. The rule also contains two harvest adjustment tables for the volume per acre harvesting, logging conditions, remote island harvesting, damaged timber, 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 prohibited from export.

Reasons Supporting Proposal: RCW 84.33.091 requires the values provided in this rule be revised twice a year. The damaged timber adjustment is moved to have it placed with other harvest adjustments.

Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 East Union Avenue, #400, Olympia, WA, (360) 570-6126; 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 that requires the department to publish stumpage values on a semiannual 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 for each stumpage value area. Timber harvesters, other than small harvesters, use the tables as a basis for calculating the amount of timber excise tax owed. In addition, the damaged timber provisions previously contained in WAC 458-40-670 have been clarified with some examples and moved into this rule. The provisions were moved to consolidate and simplify the chapter for taxpayers.

Proposal Changes the Following Existing Rules: Values are updated and the damaged timber adjustment in WAC 458-40-670 has been moved into this rule with clarifying examples. See Explanation of Rule above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required because the rule and the proposed amendments do not impose any requirements or burdens upon small businesses that are not already specifically required by statute.

RCW 34.05.328 applies to this rule adoption. These are significant legislative rules pursuant to 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 December 11, 2000, at 10 a.m.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 570-6176.

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail edr@dor.wa.gov, by December 11, 2000.

Date of Intended Adoption: December 20, 2000.

October 31, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

OTS-4486.2


AMENDATORY SECTION(Amending WSR 00-19-067, filed 9/19/00, effective 1/1/01)

WAC 458-40-660
Timber excise tax--Stumpage value tables -- Stumpage value adjustments.

(1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

     (2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from January 1 through June 30, 2001:


((TABLE 1—Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 2001


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
$513		     
$506
$499
$492
$485
2 513 506 499 492 485
3 462 455 448 441 434
4 301 294 287 280 273

Western Redcedar(2)
RC
1
902
895
888
881
874

Western Hemlock and Other Conifer(3)		 WHEN 1 504 497 490 483 476
2 338 331 324 317 310
3 332 325 318 311 304
4 306 299 292 285 278

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
167
160
153
146
139

Douglas-Fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
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 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, 2001


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
$529
$522
$515
$508
$501
2 529 522 515 508 501
3 485 478 471 464 457
4 388 381 374 367 360

Western Redcedar(2)
RC
1
902
895
888
881
874

Western Hemlock and Other Conifer (3)
WHEN
1
530
523
516
509
502
2 370 363 356 349 342
3 353 346 339 332 325
4 318 311 304 297 290

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
167
160
153
146
139

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
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 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, 2001


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
$492
$485
$478
$471
$464
2 451 444 437 430 423
3 442 435 428 421 414
4 258 251 244 237 230

Western Redcedar(3)
RC
1
902
895
888
881
874

Western Hemlock and Other Conifer(4)
WHEN
1
357
350
343
336
329
2 326 319 312 305 298
3 317 310 303 296 289
4 227 220 213 206 199

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
167
160
153
146
139

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 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, 2001


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
$506
$499
$492
$485
$478
2 506 499 492 485 478
3 503 496 489 482 475
4 297 290 283 276 269

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 262 255 248 241 234

Western Redcedar(3)
RC
1
902
895
888
881
874

Western Hemlock and Other Conifer(4)
WHEN
1
504
497
490
483
476
2 369 362 355 348 341
3 346 339 332 325 318
4 308 301 294 287 280

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
167
160
153
146
139

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 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, 2001


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
$496
$489
$482
$475
$468
2 496 489 482 475 468
3 424 417 410 403 396
4 340 333 326 319 312

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 262 255 248 241 234

Western Redcedar(3)
RC
1
902
895
888
881
874

Western Hemlock and Other Conifer(4)
WHEN
1
504
497
490
483
476
2 372 365 358 351 344
3 346 339 332 325 318
4 330 323 316 309 302

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207

Black Cottonwood
BC
1
38
31
24
17
10

Other Hardwood
OH
1
167
160
153
146
139

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 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, 2001


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$305
$298
$291
$284
$277

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 224 217 210 203 196

Western Redcedar(3)
RC
1
423
416
409
402
395

True Firs and Engelmann Spruce(4)
WHEN
1
245
238
231
224
217

Western White Pine
WP
1
446
439
432
425
418

Hardwoods
OH
1
14
7
1
1
1

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
25
24
23
22
21

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
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 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, 2001


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$305
$298
$291
$284
$277

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
411
404
397
390
383
2 316 309 302 295 288

Western Redcedar(3)
RC
1
423
416
409
402
395

True Firs and Engelmann Spruce(4)
WHEN
1
260
253
246
239
232

Western White Pine
WP
1
446
439
432
425
418

Hardwoods
OH
1
14
7
1
1
1

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
25
24
23
22
21

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
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 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, 2001


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(2)
DF
1
$492
$485
$478
$471
$464
2 492 485 478 471 464
3 489 482 475 468 461
4 283 276 269 262 255

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 262 255 248 241 234

Western Redcedar(3)
RC
1
888
881
874
867
860

Western Hemlock and Other Conifer(4)
WHEN
1
490
483
476
469
462
2 355 348 341 334 327
3 332 325 318 311 304
4 294 287 280 273 266

Red Alder
RA
1
272
265
258
251
244
2 221 214 207 200 193

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
153
146
139
132
125

Douglas-fir Poles
DFL
1
889
882
875
868
861

Western Redcedar Poles
RCL
1
889
882
875
868
861

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 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 1—Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 2001


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
$628		     
$621
$614
$607
$600
2 549 542 535 528 521
3 490 483 476 469 462
4 289 282 275 268 261

Western Redcedar(2)
RC
1
773
766
759
752
745

Western Hemlock and Other Conifer(3)		 WH 1 568 561 554 547 540
2 354 347 340 333 326
3 334 327 320 313 306
4 289 282 275 268 261

Red Alder
RA
1
300
293
286
279
272
2 239 232 225 218 211

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
168
161
154
147
140

Douglas-Fir Poles
DFL
1
778
771
764
757
750

Western Redcedar Poles
RCL
1
778
771
764
757
750

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$595
$588
$581
$574
$567
2 528 521 514 507 500
3 459 452 445 438 431
4 415 408 401 394 387

Western Redcedar(2)
RC
1
773
766
759
752
745

Western Hemlock and Other Conifer (3)
WH
1
636
629
622
615
608
2 379 372 365 358 351
3 356 349 342 335 328
4 326 319 312 305 298

Red Alder
RA
1
300
293
286
279
272
2 239 232 225 218 211

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
168
161
154
147
140

Douglas-Fir Poles
DFL
1
778
771
764
757
750

Western Redcedar Poles
RCL
1
778
771
764
757
750

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$743
$736
$729
$722
$715
2 443 436 429 422 415
3 377 370 363 356 349
4 296 289 282 275 268

Western Redcedar(3)
RC
1
773
766
759
752
745

Western Hemlock and Other Conifer(4)
WH
1
356
349
342
335
328
2 334 327 320 313 306
3 283 276 269 262 255
4 283 276 269 262 255

Red Alder
RA
1
300
293
286
279
272
2 239 232 225 218 211

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
168
161
154
147
140

Douglas-Fir Poles
DFL
1
778
771
764
757
750

Western Redcedar Poles
RCL
1
778
771
764
757
750

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$628
$621
$614
$607
$600
2 519 512 505 498 491
3 503 496 489 482 475
4 359 352 345 338 331

Lodgepole Pine
LP
1
244
237
230
223
216

Ponderosa Pine
PP
1
365
358
351
344
337
2 253 246 239 232 225

Western Redcedar(3)
RC
1
773
766
759
752
745

Western Hemlock and Other Conifer(4)
WH
1
568
561
554
547
540
2 347 340 333 326 319
3 332 325 318 311 304
4 311 304 297 290 283

Red Alder
RA
1
300
293
286
279
272
2 239 232 225 218 211

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
168
161
154
147
140

Douglas-Fir Poles
DFL
1
778
771
764
757
750

Western Redcedar Poles
RCL
1
778
771
764
757
750

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$628
$621
$614
$607
$600
2 516 509 502 495 488
3 387 380 373 366 359
4 334 327 320 313 306

Lodgepole Pine
LP
1
244
237
230
223
216

Ponderosa Pine
PP
1
365
358
351
344
337
2 253 246 239 232 225

Western Redcedar(3)
RC
1
773
766
759
752
745

Western Hemlock and Other Conifer(4)
WH
1
568
561
554
547
540
2 372 365 358 351 344
3 317 310 303 296 289
4 303 296 289 282 275

Red Alder
RA
1
300
293
286
279
272
2 239 232 225 218 211

Black Cottonwood
BC
1
24
17
10
3
1

Other Hardwood
OH
1
168
161
154
147
140

Douglas-Fir Poles
DFL
1
778
771
764
757
750

Western Redcedar Poles
RCL
1
778
771
764
757
750

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$306
$299
$292
$285
$278

Lodgepole Pine
LP
1
244
237
230
223
216

Ponderosa Pine
PP
1
365
358
351
344
337
2 253 246 239 232 225

Western Redcedar(3)
RC
1
405
398
391
384
377

True Firs and Spruce(4)
WH
1
248
241
234
227
220

Western White Pine
WP
1
408
401
394
387
380

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
27
26
25
24
23

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$317
$310
$303
$296
$289

Lodgepole Pine
LP
1
251
244
237
230
223

Ponderosa Pine
PP
1
392
385
378
371
364
2 298 291 284 277 270

Western Redcedar(3)
RC
1
405
398
391
384
377

True Firs and Spruce(4)
WH
1
268
261
254
247
240

Western White Pine
WP
1
408
401
394
387
380

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 Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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, 2001


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
$614
$607
$600
$593
$586
2 505 498 491 484 477
3 489 482 475 468 461
4 345 338 331 324 317

Lodgepole Pine
LP
1
244
237
230
223
216

Ponderosa Pine
PP
1
365
358
351
344
337
2 253 246 239 232 225

Western Redcedar(3)
RC
1
759
752
745
738
731

Western Hemlock and Other Conifer(4)
WH
1
554
547
540
533
526
2 333 326 319 312 305
3 318 311 304 297 290
4 297 290 283 276 269

Red Alder
RA
1
286
279
272
265
258
2 225 218 211 204 197

Black Cottonwood
BC
1
10
3
1
1
1

Other Hardwood
OH
1
154
147
140
133
126

Douglas-Fir Poles
DFL
1
764
757
750
743
736

Western Redcedar Poles
RCL
1
764
757
750
743
736

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
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 Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce.      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.

     (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 1 through June 30, 2001:


TABLE ((10)) 9—Harvest Adjustment Table

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

January 1 through June 30, 2001


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.

- $ 30.00
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(21). This adjustment may not be applied to poles or piles.

-$ 100.00

TABLE ((11)) 10—Harvest Adjustment Table

Stumpage Value Areas 6 and 7

January 1 through June 30, 2001


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 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 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.

-$20.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%.      Numerous rock outcrops and bluffs.

-$30.00
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 ((12)) 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 net 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 are as follows:))


Class Area Adjustment Applies Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
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.
     (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.

[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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