PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 05-18-085.
Title of Rule and Other Identifying Information: WAC 458-40-610 Timber excise tax -- Definitions and 458-40-680 Timber excise tax -- Volume harvested -- Approved scaling and grading methods -- Sample scaling -- Conversions.
Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98504, on December 7, 2005, at 10:00 a.m.
Date of Intended Adoption: December 10, 2005.
Submit Written Comments to: Gilbert Brewer, P.O. Box 47453, Olympia, WA 98504-7453, e-mail gilb@dor.wa.gov, fax (360) 586-5543, by December 7, 2005.
Assistance for Persons with Disabilities: Contact Sandy Davis at (360) 725-7499 no later than ten days before the hearing date. Deaf and hard of hearing individuals may call 1-800-451-7985 (TTY users).
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The taxation of timber harvested for firewood is currently not defined for reporting based on the standard stumpage value tables. Firewood consists mostly of utility grade timber and the reporting on sawlog values does not appear to be fair. The proposed rule would define firewood as scaled utility log grade, converted at a rate of three tons per cord.
Reasons Supporting Proposal: The proposed rule would provide a more accurate value for timber harvested for firewood.
Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.
Statute Being Implemented: RCW 84.33.091.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Washington State Department of Revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Gilbert W. Brewer, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #300, Olympia, WA, (360) 570-3230.
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 that are not already specifically required by statute.
A cost-benefit analysis is not required under RCW 34.05.328. The proposed rules are not significant legislative rules as defined by RCW 34.05.328.
October 31, 2005
Alan R. Lynn
Rules Coordinator
OTS-8461.1
AMENDATORY SECTION(Amending WSR 05-08-070, filed 3/31/05,
effective 5/1/05)
WAC 458-40-610
Timber excise tax -- Definitions.
(1)
Introduction. The purpose of WAC 458-40-610 through
458-40-690 is to prescribe the policies and procedures for the
taxation of timber harvested from public and private forest
lands as required by RCW 84.33.010 through 84.33.096.
Unless the context clearly requires otherwise, the definitions in this rule apply to WAC 458-40-610 through 458-40-690. In addition to the definitions found in this rule, definitions of technical forestry terms may be found in The Dictionary of Forestry, 1998, edited by John A. Helms, and published by the Society of American Foresters.
(2) Codominant trees. Trees whose crowns form the general level of the main canopy and receive full light from above, but comparatively little light from the sides.
(3) Competitive sales. The offering for sale of timber which is advertised to the general public for sale at public auction under terms wherein all qualified potential buyers have an equal opportunity to bid on the sale, and the sale is awarded to the highest qualified bidder. The term "competitive sales" includes making available to the general public permits for the removal of forest products.
(4) Cord measurement. A measure of wood with dimensions of 4 feet by 4 feet by 8 feet (128 cubic feet).
(5) Damaged timber. Timber where the stumpage values have been materially reduced from the values shown in the applicable stumpage value tables due to damage resulting from fire, blow down, ice storm, flood, or other sudden unforeseen causes.
(6) Dominant trees. Trees whose crowns are higher than the general level of the main canopy and which receive full light from the sides as well as from above.
(7) Firewood. Commercially traded firewood is considered scaled utility log grade as defined in subsection (13) of this section.
(8) Harvest unit. An area of timber harvest, defined and mapped by the harvester before harvest, having the same stumpage value area, hauling distance zone, harvest adjustments, harvester, and harvest identification. The harvest identification may be a department of natural resources forest practice application number, public agency harvesting permit number, public sale contract number, or other unique identifier assigned to the timber harvest area prior to harvest operations. A harvest unit may include more than one section, but harvest unit may not overlap a county boundary.
(((8))) (9) Harvester. Every person who from the
person's own land or from the land of another under a right or
license granted by lease or contract, either directly or by
contracting with others for the necessary labor or mechanical
services, fells, cuts, or takes timber for sale or for
commercial or industrial use. The term "harvester" does not
include persons performing under contract the necessary labor
or mechanical services for a harvester. In cases where the
identity of the harvester is in doubt, the department of
revenue will consider the owner of the land from which the
timber was harvested to be the harvester and the one liable
for paying the tax.
The definition above applies except when the United States or any instrumentality thereof, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein so fells, cuts, or takes timber for sale or for commercial or industrial use. When a governmental entity described above fells, cuts, or takes timber, the harvester is the first person, other than another governmental entity as described above, acquiring title to or a possessory interest in such timber.
(((9))) (10) Harvesting and marketing costs. Only those
costs directly and exclusively associated with harvesting the
timber from the land and delivering it to the buyer. The term
includes the costs of slash disposal required to abate extreme
fire hazard. Harvesting and marketing costs do not include
the costs of reforestation, permanent road construction, or
any other costs not directly and exclusively associated with
the harvesting and marketing of the timber. The actual
harvesting and marketing costs must be used in all instances
where documented records are available. When the taxpayer is
unable to provide documented proof of such costs, the
deduction for harvesting and marketing costs is thirty-five
percent of the gross receipts from the sale of the logs.
(((10))) (11) Hauling distance zone. An area with
specified boundaries as shown on the statewide stumpage value
area and hauling distance zone maps contained in WAC 458-40-640, having similar accessibility to timber markets.
(((11))) (12) Legal description. A description of an
area of land using government lots and standard general land
office subdivision procedures. If the boundary of the area is
irregular, the physical boundary must be described by metes
and bounds or by other means that will clearly identify the
property.
(((12))) (13) Log grade. Those grades listed in the
"Official Log Scaling and Grading Rules" developed and
authored by the Northwest Log Rules Advisory Group (Advisory
Group). "Utility grade" means logs that do not meet the
minimum requirements of peeler or sawmill grades as defined in
the "Official Log Scaling and Grading Rules" published by the
Advisory Group but are suitable for the production of firm
useable chips to an amount of not less than fifty percent of
the gross scale; and meeting the following minimum
requirements:
(a) Minimum gross diameter -- two inches.
(b) Minimum gross length -- twelve feet.
(c) Minimum volume -- ten board feet net scale.
(d) Minimum recovery requirements -- one hundred percent of adjusted gross scale in firm useable chips.
(((13))) (14) Lump sum sale. Also known as a cash sale
or an installment sale, it is a sale of timber where all the
volume offered is sold to the highest bidder.
(((14))) (15) MBF. One thousand board feet measured in
Scribner Decimal C Log Scale Rule.
(((15))) (16) Noncompetitive sales. Sales of timber in
which the purchaser has a preferential right to purchase the
timber or a right of first refusal.
(((16))) (17) Other consideration. Value given in lieu
of cash as payment for stumpage, such as improvements to the
land that are of a permanent nature. Some examples of
permanent improvements are as follows: Construction of
permanent roads; installation of permanent bridges;
stockpiling of rock intended to be used for construction or
reconstruction of permanent roads; installation of gates,
cattle guards, or fencing; and clearing and reforestation of
property.
(((17))) (18) Permanent road. A road built as part of
the harvesting operation which is to have a useful life
subsequent to the completion of the harvest.
(((18))) (19) Private timber. All timber harvested from
privately owned lands.
(((19))) (20) Public timber. Timber harvested from
federal, state, county, municipal, or other government owned
lands.
(((20))) (21) Remote island. An area of land which is
totally surrounded by water at normal high tide and which has
no bridge or causeway connecting it to the mainland.
(((21))) (22) Scale sale. A sale of timber in which the
amount paid for timber in cash and/or other consideration is
the arithmetic product of the actual volume harvested and the
unit price at the time of harvest.
(((22))) (23) Small harvester. A harvester who harvests
timber from privately or publicly owned forest land in an
amount not exceeding two million board feet in a calendar
year.
(((23))) (24) Species. A grouping of timber based on
biological or physical characteristics. In addition to the
designations of species or subclassifications defined in
Agriculture Handbook No. 451 Checklist of United States Trees
(native and naturalized) found in the state of Washington, the
following are considered separate species for the purpose of
harvest classification used in the stumpage value tables:
(a) Other conifer. All conifers not separately designated in the stumpage value tables. See WAC 458-40-660.
(b) Other hardwood. All hardwoods not separately designated in the stumpage value tables. See WAC 458-40-660.
(c) Special forest products. The following are considered to be separate species of special forest products: Christmas trees (various species), posts (various species), western redcedar flatsawn and shingle blocks, western redcedar shake blocks and boards.
(d) Chipwood. All timber processed to produce chips or chip products delivered to an approved chipwood destination that has been approved in accordance with the provisions of WAC 458-40-670 or otherwise reportable in accordance with the provisions of WAC 458-40-670.
(e) Small logs. All conifer logs harvested in stumpage value areas 6 or 7 generally measuring seven inches or less in scaling diameter, purchased by weight measure at designated small log destinations that have been approved in accordance with the provisions of WAC 458-40-670. Log diameter and length is measured in accordance with the Eastside Log Scaling Rules developed and authored by the Northwest Log Rules Advisory Group, with length not to exceed twenty feet.
(f) Sawlog. For purposes of timber harvest in stumpage value areas 6 and 7, a sawlog is a log having a net scale of not less than 33 1/3% of gross scale, nor less than ten board feet and meeting the following minimum characteristics: Gross scaling diameter of five inches and a gross scaling length of eight feet.
(g) Piles. All logs sold for use or processing as piles that meet the specifications described in the most recently published edition of the Standard Specification for Round Timber Piles (Designation: D 25) of the American Society for Testing and Materials.
(h) Poles. All logs sold for use or processing as poles that meet the specifications described in the most recently published edition of the National Standard for Wood Poles -- Specifications and Dimensions (ANSI 05.1) of the American National Standards Institute.
(((24))) (25) Stumpage. Timber, having commercial value,
as it exists before logging.
(((25))) (26) Stumpage value. The true and fair market
value of stumpage for purposes of immediate harvest.
(((26))) (27) Stumpage value area (SVA). An area with
specified boundaries which contains timber having similar
growing, harvesting and marketing conditions.
(((27))) (28) Taxable stumpage value. The value of
timber as defined in RCW 84.33.035(7), and this chapter. Except as provided below for small harvesters and public
timber, the taxable stumpage value is the appropriate value
for the species of timber harvested as set forth in the
stumpage value tables adopted under this chapter.
(a) Small harvester option. Small harvesters may elect to calculate the excise tax in the manner provided by RCW 84.33.073 and 84.33.074. The taxable stumpage value must be determined by one of the following methods as appropriate:
(i) Sale of logs. Timber which has been severed from the stump, bucked into various lengths and sold in the form of logs has a taxable stumpage value equal to the actual gross receipts for the logs, less any costs associated with harvesting and marketing the timber.
(ii) Sale of stumpage. When standing timber is sold and harvested within twenty-four months of the date of sale, its taxable stumpage value is the actual purchase price in cash and/or other consideration for the stumpage for the most recent sale prior to harvest. If a person purchases stumpage, harvests the timber more than twenty-four months after purchase of the stumpage, and chooses to report under the small harvester option, the taxable stumpage value is the actual gross receipts for the logs, less any costs associated with harvesting and marketing the timber. See WAC 458-40-626 for timing of tax liability.
(b) Public timber. The taxable stumpage value for public timber sales is determined as follows:
(i) Competitive sales. The taxable stumpage value is the actual purchase price in cash and/or other consideration. The value of other consideration is the fair market value of the other consideration; provided that if the other consideration is permanent roads, the value is the appraised value as appraised by the seller. If the seller does not provide an appraised value for roads, the value is the actual costs incurred by the purchaser for constructing or improving the roads. Other consideration includes additional services required from the stumpage purchaser for the benefit of the seller when these services are not necessary for the harvesting or marketing of the timber. For example, under a single stumpage sale's contract, when the seller requires road abandonment (as defined in WAC 222-24-052(3)) of constructed or reconstructed roads which are necessary for harvesting and marketing the timber, the construction and abandonment costs are not taxable. Abandonment activity on roads that exist prior to a stumpage sale is not necessary for harvesting and marketing the purchased timber and those costs are taxable.
(ii) Noncompetitive sales. The taxable stumpage value is determined using the department of revenue's stumpage value tables as set forth in this chapter. Qualified harvesters may use the small harvester option.
(iii) Sale of logs. The taxable stumpage value for public timber sold in the form of logs is the actual purchase price for the logs in cash and/or other consideration less appropriate deductions for harvesting and marketing costs. Refer above for a definition of "harvesting and marketing costs."
(iv) Defaulted sales and uncompleted contracts. In the event of default on a public timber sale contract, wherein the taxpayer has made partial payment for the timber but has not removed any timber, no tax is due. If part of the sale is logged and the purchaser fails to complete the harvesting, taxes are due on the amount the purchaser has been billed by the seller for the volume removed to date. See WAC 458-40-628 for timing of tax liability.
(((28))) (29) Thinning. Timber removed from a harvest
unit located in stumpage value area 1, 2, 3, 4, 5, or 10:
(a) When the total volume removed is less than forty percent of the total merchantable volume of the harvest unit prior to harvest; and
(b) The harvester leaves a minimum of one hundred undamaged, evenly spaced, dominant or codominant trees per acre of a commercial species or combination thereof.
[Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. 05-08-070, § 458-40-610, filed 3/31/05, effective 5/1/05. Statutory Authority: RCW 82.32.300 and 84.33.096. 02-21-005, § 458-40-610, filed 10/3/02, effective 11/3/02; 00-24-068, § 458-40-610, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 96-02-054, § 458-40-610, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330 and 84.33.096. 95-18-026, § 458-40-610, filed 8/25/95, effective 8/25/95. Statutory Authority: RCW 84.33.096 and 82.32.300. 90-14-033, § 458-40-610, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-610, filed 12/31/86.]
(2) Special services scaling. Special services scaling as described in the "Official Log Scaling and Grading Rules" developed and authored by the Northwest Log Rules Advisory Group may not be used for tax reporting purposes without prior written approval of the department of revenue.
(3) Sample scaling. Sample scaling may not be used for tax reporting purposes without prior written approval of the department of revenue. To be approved, sample scaling must be in accordance with the following guidelines:
(a) Sample selection, scaling, and grading must be conducted on a continuous basis as the unit is harvested.
(b) The sample must be taken in such a manner to assure random, unbiased sample selection in accordance with accepted statistical tests of sampling.
(c) The sample used to determine total volume, species, and quality of timber harvested for a given reporting period must have been taken during that period.
(d) Sample frequency must be large enough to meet board foot variation accuracy limits of plus or minus two and five-tenths percent standard error at the ninety-five percent confidence level.
(e) Harvesters, or a purchaser with an approved sample scaling method, must maintain sufficient supporting documentation to allow the department of revenue to verify source data, and test statistical reliability of sample scale systems.
(f) Exceptions: Sampling designs and accuracy standards other than those described herein may only be used with the prior written approval of the department of revenue.
(4) Conversions to Scribner Decimal C Scale. The following definitions, tables, and conversion factors must be used in determining taxable volume for timber harvested that was not originally scaled by the Scribner Decimal C Log Rule. Conversion methods other than those listed are not to be used for tax reporting purposes without prior written approval of the department of revenue. Harvesters who wish to use a method of conversion other than those listed below must obtain written approval from the department of revenue before harvesting. Purchasers may obtain written approval of a sample scaling method from the department of revenue. The department will maintain a list of purchasers with an approved sample scaling method. A harvester may obtain this list and a summary of the approved method for specific purchasers from the department of revenue. If a harvester has not obtained approval of a sample scaling method before harvesting, the harvester may use a purchaser's approved sample scaling method. If the harvester, or purchaser, fails to use an approved sample scaling method or other method of conversion approved by these rules to set the purchase price, the department will establish its own method, as the circumstances require, to determine a reasonable estimate of the volume of timber sold.
(a) Weight measurement. If the sole unit of measure used
to set the purchase price for logs from harvest units that
meet the definition of the lowest quality code for each
species was weight, and the harvester does not use an approved
method of sample scaling to determine volume for the stumpage
value tables, the following tables must be used for converting
to Scribner Decimal C. If weight is the sole measure used for
a harvest unit with quality codes other than the lowest, the
department will establish its own method, as the circumstances
require, to determine a reasonable estimate of the volume of
timber sold. Harvesters must keep records to substantiate the
species and quality codes reported. For tax reporting
purposes, a ton equals 2,000 pounds.
| (Stumpage Value Areas 1, 2, 3, 4, 5, & 10) BOARD FOOT WEIGHT SCALE FACTORS (TONS/MBF) |
||||
| Species | Quality code | |||
| 1 | 2 | 3 | 4 | |
| Douglas-fir1 | NA | NA | NA | 7.50 |
| Western Hemlock2 | NA | NA | NA | 8.25 |
| Western Redcedar3 | 7.0 | |||
| Red Alder4 | NA | 7.8 | ||
| Chipwood | 9.0 | |||
| 1 | Includes Douglas-fir, Western Larch, and Sitka Spruce. |
| 2 | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and other conifers not separately designated. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir." |
| 3 | Includes Alaska-cedar. |
| 4 | Maple, Black Cottonwood and other hardwoods. |
| (Stumpage Value Areas 6 & 7) BOARD FOOT WEIGHT SCALE FACTORS (TONS/MBF) |
||
| Species | Quality code | |
| 1 | 2 | |
| Ponderosa Pine | NA | 6.50 |
| Douglas-fir1 | 5.50 | |
| Lodgepole Pine | 6.0 | |
| Western Hemlock2 | 5.50 | |
| Englemann Spruce | 4.50 | |
| Western Redcedar3 | 4.50 | |
| Chipwood | 9.0 | |
| Small Logs | 6.50 | |
| 1 | Includes Western Larch. |
| 2 | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and other conifers not separately designated. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir." |
| 3 | Includes Alaska-cedar. |
(i) In stumpage value areas 1, 2, 3, 4, 5, and 10 logs with an average scaling diameter of 8 inches and larger must be converted to Scribner volume using 400 board feet per cord. Logs having an average scaling diameter of less than 8 inches must be converted to Scribner volume using 330 board feet per cord.
(ii) In stumpage value areas 6 and 7 logs with an average scaling diameter of 8 inches and larger must be converted to Scribner volume using 470 board feet per cord. Logs having an average scaling diameter of less than 8 inches must be converted to Scribner volume using 390 board feet per cord.
(iii) A cord of Western Redcedar shake or shingle blocks must be converted to Scribner volume using 600 board feet per cord.
(iv) Firewood must be converted at a rate of 3 tons per cord.
(c) Cants or lumber from portable mills. To convert from lumber tally to Scribner volume:
(i) In stumpage value areas 1, 2, 3, 4, 5, and 10 multiply the lumber tally for the individual species by 75%, and round to the nearest one thousand board feet (MBF); or
(ii) In stumpage value areas 6 and 7 multiply the lumber tally for the individual species by 88%, and round to the nearest one thousand board feet (MBF).
(d) Log scale conversion. Timber harvested in stumpage value areas 1, 2, 3, 4, 5, and 10 and which has been scaled by methods and procedures published in the "Eastside Log Scaling Handbook" must have the volumes reported reduced by eighteen percent. Timber harvested in stumpage value areas 6 and 7 and which has been scaled by methods and procedures published in the "Official Log Scaling and Grading Rules" developed and authored by the Northwest log rules advisory group, must have the volumes reported increased by eighteen percent.
(e) Timber pole and piling volume tables. Harvesters of
poles must use the following tables to determine the Scribner
board foot volume for each pole length and class:
| Total Scribner Board Foot Volume Stumpage Value Areas 1, 2, 3, 4, 5, and 10 |
|||||||||||||||||
| Pole Class1 | Piling Class2 | ||||||||||||||||
| Length | H6 | H5 | H4 | H3 | H2 | H1 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 9 | 10 | A | B |
| 20 | 50 | 50 | 40 | 40 | 30 | 30 | 20 | 20 | 20 | 80 | 70 | ||||||
| 25 | 60 | 60 | 50 | 50 | 40 | 40 | 30 | 30 | 30 | 100 | 90 | ||||||
| 30 | 110 | 70 | 60 | 60 | 50 | 50 | 40 | 40 | 130 | 110 | |||||||
| 35 | 160 | 160 | 130 | 100 | 80 | 80 | 60 | 60 | 50 | 130 | 110 | ||||||
| 40 | 240 | 200 | 180 | 180 | 150 | 120 | 120 | 90 | 70 | 60 | 150 | 120 | |||||
| 45 | 380 | 340 | 340 | 280 | 230 | 230 | 190 | 150 | 120 | 120 | 90 | 90 | 150 | 120 | |||
| 50 | 430 | 370 | 370 | 300 | 260 | 260 | 210 | 160 | 140 | 140 | 100 | 160 | 140 | ||||
| 55 | 470 | 410 | 410 | 330 | 280 | 280 | 230 | 180 | 150 | 150 | 180 | 150 | |||||
| 60 | 540 | 470 | 470 | 410 | 340 | 340 | 290 | 220 | 190 | 190 | 190 | 160 | |||||
| 65 | 610 | 520 | 520 | 420 | 380 | 380 | 320 | 260 | 210 | 210 | 210 | 180 | |||||
| 70 | 650 | 560 | 560 | 480 | 400 | 400 | 350 | 270 | 230 | 230 | 230 | 190 | |||||
| 75 | 700 | 600 | 600 | 520 | 520 | 520 | 440 | 290 | 250 | 230 | 200 | ||||||
| 80 | 820 | 700 | 700 | 600 | 600 | 540 | 440 | 360 | 290 | 250 | 210 | ||||||
| 85 | 910 | 800 | 800 | 660 | 660 | 660 | 570 | 490 | 360 | 260 | 210 | ||||||
| 90 | 1080 | 930 | 930 | 820 | 820 | 690 | 590 | 490 | 400 | 260 | 220 | ||||||
| 95 | 1170 | 1000 | 1000 | 870 | 870 | 750 | 640 | 540 | 290 | 240 | |||||||
| 100 | 1190 | 1030 | 1030 | 900 | 900 | 760 | 660 | 550 | 310 | 250 | |||||||
| 105 | 1310 | 1160 | 1160 | 1000 | 1000 | 860 | 740 | 610 | 330 | 270 | |||||||
| 110 | 1370 | 1220 | 1220 | 1050 | 1050 | 910 | 780 | 650 | 380 | 300 | |||||||
| 115 | 1440 | 1280 | 1280 | 1100 | 1100 | 960 | 860 | 680 | 400 | 310 | |||||||
| 120 | 1660 | 1460 | 1460 | 1300 | 1300 | 1140 | 970 | 820 | 500 | 400 | |||||||
| 125 | 1840 | 1600 | 1600 | 1410 | 1410 | 1250 | 1080 | 930 | |||||||||
| 130 | 1920 | 1680 | 1680 | 1490 | 1490 | 1310 | 1120 | 970 | |||||||||
| 1 | Pole class definitions taken from American National Standard specifications and dimensions for wood poles as approved August 7, 1976, under American National Standard Institute, Inc. codified ANSI 05.1-1972. |
| 2 | Piling class definitions as per American Society for Testing and Materials for "round timber piles." As the designation: D 25-58 (reapproved 1964). |
| Total Scribner Board Foot Volume Stumpage Value Areas 6 and 7 |
|||||||||||||||||
| Pole Class1 | Piling Class2 | ||||||||||||||||
| Length | H6 | H5 | H4 | H3 | H2 | H1 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 9 | 10 | A | B |
| 20 | 70 | 60 | 50 | 50 | 30 | 30 | 20 | 20 | 20 | 90 | 70 | ||||||
| 25 | 80 | 70 | 50 | 50 | 40 | 40 | 30 | 30 | 20 | 100 | 80 | ||||||
| 30 | 110 | 90 | 60 | 60 | 50 | 50 | 50 | 40 | 130 | 110 | |||||||
| 35 | 190 | 160 | 140 | 100 | 100 | 70 | 60 | 60 | 50 | 140 | 100 | ||||||
| 40 | 240 | 240 | 200 | 170 | 120 | 110 | 100 | 70 | 70 | 140 | 100 | ||||||
| 45 | 390 | 330 | 330 | 270 | 270 | 220 | 180 | 150 | 110 | 110 | 80 | 70 | 150 | 110 | |||
| 50 | 460 | 390 | 390 | 340 | 340 | 280 | 240 | 190 | 150 | 150 | 120 | 190 | 150 | ||||
| 55 | 510 | 430 | 430 | 370 | 360 | 300 | 250 | 190 | 150 | 150 | 190 | 150 | |||||
| 60 | 610 | 530 | 530 | 440 | 440 | 380 | 310 | 240 | 200 | 200 | 240 | 200 | |||||
| 65 | 650 | 570 | 570 | 490 | 480 | 410 | 350 | 280 | 220 | 220 | 240 | 200 | |||||
| 70 | 750 | 650 | 650 | 550 | 470 | 470 | 410 | 320 | 260 | 260 | 260 | 210 | |||||
| 75 | 810 | 700 | 700 | 600 | 600 | 500 | 440 | 340 | 270 | 270 | 220 | ||||||
| 80 | 960 | 830 | 830 | 710 | 710 | 610 | 510 | 420 | 340 | 220 | 220 | ||||||
| 85 | 1020 | 870 | 870 | 760 | 760 | 640 | 550 | 450 | 360 | 300 | 240 | ||||||
| 90 | 1110 | 970 | 970 | 840 | 840 | 720 | 620 | 500 | 420 | 280 | 280 | ||||||
| 95 | 1160 | 1010 | 1010 | 870 | 870 | 740 | 640 | 510 | 360 | 280 | |||||||
| 100 | 1380 | 1210 | 1210 | 1060 | 1060 | 910 | 780 | 650 | 360 | 280 | |||||||
| 105 | 1430 | 1250 | 1250 | 1100 | 1100 | 940 | 820 | 690 | 400 | 300 | |||||||
| 110 | 1580 | 1390 | 1390 | 1220 | 1220 | 1070 | 920 | 770 | 460 | 340 | |||||||
| 115 | 1660 | 1470 | 1470 | 1280 | 1280 | 970 | 810 | 680 | 470 | 360 | |||||||
| 120 | 1880 | 1680 | 1680 | 1480 | 1480 | 1290 | 1130 | 950 | 560 | 450 | |||||||
| 125 | 1910 | 1690 | 1690 | 1490 | 1490 | 1140 | 970 | 810 | |||||||||
| 130 | 2170 | 1920 | 1920 | 1710 | 1710 | 1510 | 1320 | 1140 | |||||||||
| 1 | Pole class definitions taken from American National Standard specifications and dimensions for wood poles as approved August 7, 1976, under American National Standard Institute, Inc. codified ANSI 05.1-1972. |
| 2 | Piling class definitions as per American Society for Testing and Materials for "round timber piles." As the designation: D 25-58 (reapproved 1964). |
[Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. 05-08-070, § 458-40-680, filed 3/31/05, effective 5/1/05; 03-22-099, § 458-40-680, filed 11/5/03, effective 12/6/03. Statutory Authority: RCW 82.32.300 and 84.33.096. 00-24-068, § 458-40-680, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.120. 96-02-056, § 458-40-680, filed 12/29/95, effective 1/29/96. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-14-084, § 458-40-680, filed 6/30/95, effective 7/31/95. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-680, filed 12/31/86.]