WSR 04-14-032

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 29, 2004, 3:21 p.m. , effective July 30, 2004 ]


     

     Purpose: WAC 458-40-640 Timber excise tax -- Stumpage value area (map), provides a map that identifies haul zones relative to the distance to the closest timber processing facility available to process harvested timber. These zones are used to adjust the taxable value of harvested timber. The rule has been revised to adjust haul zones affected by the closure of a facility located in eastern Washington. The haul zone for Point Roberts, which can only be reached overland though Canada, has been adjusted to recognize the increased difficulty of cross-border hauling.

     Citation of Existing Rules Affected by this Order: Amending WAC 458-40-640 Timber excise tax -- Stumpage value area (map).

     Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.

     Other Authority: RCW 84.33.091.

      Adopted under notice filed as WSR 04-10-109 on May 5, 2004.

     A final cost-benefit analysis is available by contacting Gilbert Brewer, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6133, fax (360) 664-0693, e-mail gilb@dor.wa.gov.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.

     Date Adopted: June 25, 2004.

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

OTS-7135.1


AMENDATORY SECTION(Amending WSR 01-24-029, filed 11/27/01, effective 12/28/01)

WAC 458-40-640   Timber excise tax -- Stumpage value area (map).   The stumpage value area and hauling distance zone map contained in this rule must be used to determine the proper stumpage value table and haul zone to be used in calculating the taxable stumpage value of timber harvested from private land.


WAC 458-40-640 Stumpage value area and hauling zone--Map


Harvesters may obtain a larger scale map by writing to the Washington State Department of Revenue, Special Programs Division, Forest Tax Section, Post Office Box 47472, Olympia, Washington 98504-7472; or by calling 1-800-548-8829.

((Place illustration here.))

Place illustration here.

[Statutory Authority: RCW 82.32.300 and 84.33.096. 01-24-029, § 458-40-640, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 01-02-019, § 458-40-640, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-14-086, § 458-40-640, filed 6/30/95, effective 7/1/95; 95-02-037, § 458-40-640, filed 12/30/94, effective 1/1/95; 90-14-033, § 458-40-640, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-640, filed 12/31/86.]

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