WSR 06-14-064

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 30, 2006, 10:06 a.m. , effective July 1, 2006 ]


     Effective Date of Rule: July 1, 2006.

     Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The stumpage value rule is required by statute (RCW 84.33.091) to be effective on July 1, 2006.

     Purpose: WAC 458-40-660 contains the stumpage values used by harvesters of timber to calculate the timber excise tax. This rule is being revised to provide the stumpage values to be used during the second half of 2006. The rule also redefines the "Volume per Acre" harvest adjustment classes for the Eastside (SVA 6 & 7) to simplify the reporting. Classes 2 and 3 have been combined into a single class 2 for the harvesting of 8,000 MBF per acre or less.

     Citation of Existing Rules Affected by this Order: Amending WAC 458-40-660 Timber excise tax -- Stumpage value tables -- Stumpage value adjustments.

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

     Other Authority: RCW 84.33.091.

      Adopted under notice filed as WSR 06-11-183 on May 24, 2006.

     A final cost-benefit analysis is available by contacting Roseanna Hodson, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543, e-mail roseannah@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     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 30, 2006.

Janis P. Bianchi, Manager

Interpretations and Technical Advice Unit

OTS-8605.2


AMENDATORY SECTION(Amending WSR 06-02-005, filed 12/22/05, effective 1/1/06)

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)) July 1 through ((June 30)) December 31, 2006:





((TABLE 1—Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2006

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
$480		     
$473
$466
$459
$452
2 462 455 448 441 434
3 424 417 410 403 396
4 371 364 357 350 343

Western Redcedar(2)
RC
1
597
590
583
576
569

Western Hemlock(3)		 WH 1 342 335 328 321 314
2 278 271 264 257 250
3 278 271 264 257 250
4 278 271 264 257 250

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(4)
CHW
1
1
1
1
1
1
RC Shake & Shingle Blocks(5)
RCS
1
174
167
160
153
146

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50))


TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2006

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
$632		     
$625
$618
$611
$604
2 469 462 455 448 441
3 463 456 449 442 435
4 412 405 398 391 384

Western Redcedar(2)
RC
1
559
552
545
538
531

Western Hemlock(3)		 WH 1 383 376 369 362 355
2 347 340 333 326 319
3 302 295 288 281 274
4 302 295 288 281 274

Red Alder
RA
1
367
360
353
346
339
2 268 261 254 247 240

Black Cottonwood
BC
1
34
27
20
13
6

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles
DFL
1
796
789
782
775
768

Western Redcedar Poles
RCL
1
1373
1366
1359
1352
1345

Chipwood(4)
CHW
1
1
1
1
1
1
RC Shake & Shingle Blocks(5)
RCS
1
174
167
160
153
146

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
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 ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


((TABLE 2—Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2006

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
$543
$536
$529
$522
$515
2 514 507 500 493 486
3 474 467 460 453 446
4 440 433 426 419 412

Western Redcedar(2)
RC
1
597
590
583
576
569

Western Hemlock(3)
WH
1
384
377
370
363
356
2 362 355 348 341 334
3 333 326 319 312 305
4 326 319 312 305 298

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(4)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(5)
RCS
1
174
167
160
153
146

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50))

TABLE 2—Proposed Stumpage Value Table
Stumpage Value Area 2
July 1 through December 31, 2006

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
$632
$625
$618
$611
$604
2 505 498 491 484 477
3 490 483 476 469 462
4 474 467 460 453 446

Western Redcedar(2)
RC
1
559
552
545
538
531

Western Hemlock(3)
WH
1
383
376
369
362
355
2 361 354 347 340 333
3 334 327 320 313 306
4 334 327 320 313 306

Red Alder
RA
1
367
360
353
346
339
2 268 261 254 247 240

Black Cottonwood
BC
1
34
27
20
13
6

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles
DFL
1
796
789
782
775
768

Western Redcedar Poles
RCL
1
1373
1366
1359
1352
1345

Chipwood(4)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(5)
RCS
1
174
167
160
153
146

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
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 ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

((TABLE 3—Stumpage Value Table
Stumpage Value Area 3
January 1 through June 30, 2006

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
$486
$479
$472
$465
$458
2 428 421 414 407 400
3 428 421 414 407 400
4 340 333 326 319 312

Western Redcedar(3)
RC
1
597
590
583
576
569

Western Hemlock and Other Conifer(4)
WH
1
384
377
370
363
356
2 259 252 245 238 231
3 259 252 245 238 231
4 259 252 245 238 231

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50))

TABLE 3—Proposed Stumpage Value Table
Stumpage Value Area 3
July 1 through December 31, 2006

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
$542
$535
$528
$521
$514
2 457 450 443 436 429
3 402 395 388 381 374
4 402 395 388 381 374

Western Redcedar(3)
RC
1
559
552
545
538
531

Western Hemlock and Other Conifer(4)
WH
1
383
376
369
362
355
2 347 340 333 326 319
3 288 281 274 267 260
4 247 240 233 226 219

Red Alder
RA
1
367
360
353
346
339
2 268 261 254 247 240

Black Cottonwood
BC
1
34
27
20
13
6

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles
DFL
1
796
789
782
775
768

Western Redcedar Poles
RCL
1
1373
1366
1359
1352
1345

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.


((TABLE 4—Stumpage Value Table
Stumpage Value Area 4
January 1 through June 30, 2006

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
$543
$536
$529
$522
$515
2 485 478 471 464 457
3 482 475 468 461 454
4 426 419 412 405 398

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
597
590
583
576
569

Western Hemlock and Other Conifer(4)
WH
1
384
377
370
363
356
2 319 312 305 298 291
3 313 306 299 292 285
4 313 306 299 292 285

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50))

TABLE 4—Proposed Stumpage Value Table
Stumpage Value Area 4
July 1 through December 31, 2006

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
$632
$625
$618
$611
$604
2 528 521 514 507 500
3 465 458 451 444 437
4 465 458 451 444 437

Lodgepole Pine
LP
1
221
214
207
200
193

Ponderosa Pine
PP
1
317
310
303
296
289
2 211 204 197 190 183

Western Redcedar(3)
RC
1
559
552
545
538
531

Western Hemlock and Other Conifer(4)
WH
1
383
376
369
362
355
2 320 313 306 299 292
3 316 309 302 295 288
4 316 309 302 295 288

Red Alder
RA
1
367
360
353
346
339
2 268 261 254 247 240

Black Cottonwood
BC
1
34
27
20
13
6

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles
DFL
1
796
789
782
775
768

Western Redcedar Poles
RCL
1
1373
1366
1359
1352
1345

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.


((TABLE 5—Stumpage Value Table
Stumpage Value Area 5
January 1 through June 30, 2006

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
$602
$595
$588
$581
$574
2 511 504 497 490 483
3 489 482 475 468 461
4 426 419 412 405 398

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
597
590
583
576
569

Western Hemlock and Other Conifer(4)
WH
1
394
387
380
373
366
2 330 323 316 309 302
3 330 323 316 309 302
4 330 323 316 309 302

Red Alder
RA
1
390
383
376
369
362
2 325 318 311 304 297

Black Cottonwood
BC
1
40
33
26
19
12

Other Hardwood
OH
1
178
171
164
157
150

Douglas-Fir Poles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1193
1186
1179
1172
1165

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50))


TABLE 5—Proposed Stumpage Value Table
Stumpage Value Area 5
July 1 through December 31, 2006

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
$655
$648
$641
$634
$627
2 534 527 520 513 506
3 493 486 479 472 465
4 493 486 479 472 465

Lodgepole Pine
LP
1
221
214
207
200
193))

Ponderosa Pine
PP
1
317
310
303
296
289))
2 211 204 197 190 183))

Western Redcedar(3)
RC
1
559
552
545
538
531

Western Hemlock and Other Conifer(4)
WH
1
383
376
369
362
355
2 348 341 334 327 320
3 331 324 317 310 303
4 328 321 314 307 300

Red Alder
RA
1
367
360
353
346
339
2 268 261 254 247 240

Black Cottonwood
BC
1
34
27
20
13
6

Other Hardwood
OH
1
165
158
151
144
137

Douglas-Fir Poles
DFL
1
796
789
782
775
768

Western Redcedar Poles
RCL
1
1373
1366
1359
1352
1345

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

((TABLE 6—Stumpage Value Table
Stumpage Value Area 6
January 1 through June 30, 2006

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
$358
$351
$344
$337
$330

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
496
489
482
475
468

True Firs and Spruce(4)
WH
1
262
255
248
241
234

Western White Pine
WP
1
336
329
322
315
308

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
496
489
482
475
468

Small Logs(5)
SML
1
34
33
32
31
30

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
DFX
1
0.25
0.25
0.25
0.25
0.25))

TABLE 6—Proposed Stumpage Value Table
Stumpage Value Area 6
July 1 through December 31, 2006

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
$357
$350
$343
$336
$329

Lodgepole Pine
LP
1
221
214
207
200
193

Ponderosa Pine
PP
1
317
310
303
296
289
2 211 204 197 190 183

Western Redcedar(3)
RC
1
480
473
466
459
452

True Firs and Spruce(4)
WH
1
253
246
239
232
225))

Western White Pine
WP
1
320
313
306
299
292

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
480
473
466
459
452

Small Logs(5)
SML
1
37
36
35
34
33

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


((TABLE 7—Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2006

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
$358
$351
$344
$337
$330

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
496
489
482
475
468

True Firs and Spruce(4)
WH
1
262
255
248
241
234

Western White Pine
WP
1
336
329
322
315
308

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
496
489
482
475
468

Small Logs(5)
SML
1
26
25
24
23
22

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
DFX
1
0.25
0.25
0.25
0.25
0.25))

TABLE 7—Proposed Stumpage Value Table
Stumpage Value Area 7
July 1 through December 31, 2006

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
$402
$395
$388
$381
$374

Lodgepole Pine
LP
1
265
258
251
244
237

Ponderosa Pine
PP
1
321
314
307
300
293
2 200 193 186 179 172

Western Redcedar(3)
RC
1
480
473
466
459
452

True Firs and Spruce(4)
WH
1
285
278
271
264
257

Western White Pine
WP
1
320
313
306
299
292

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
480
473
466
459
452

Small Logs(5)
SML
1
33
32
31
30
29

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


((TABLE 8—Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2006

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
$529
$522
$515
$508
$501
2 471 464 457 450 443
3 468 461 454 447 440
4 412 405 398 391 384

Lodgepole Pine
LP
1
250
243
236
229
222

Ponderosa Pine
PP
1
387
380
373
366
359
2 212 205 198 191 184

Western Redcedar(3)
RC
1
583
576
569
562
555

Western Hemlock and Other Conifer(4)
WH
1
370
363
356
349
342
2 305 298 291 284 277
3 299 292 285 278 271
4 299 292 285 278 271

Red Alder
RA
1
376
369
362
355
348
2 311 304 297 290 283

Black Cottonwood
BC
1
26
19
12
5
1

Other Hardwood
OH
1
164
157
150
143
136

Douglas-Fir Poles
DFL
1
639
632
625
618
611

Western Redcedar Poles
RCL
1
1179
1172
1165
1158
1151

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50))

TABLE 8—Proposed Stumpage Value Table
Stumpage Value Area 10
July 1 through December 31, 2006

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
$618
$611
$604
$597
$590
2 514 507 500 493 486
3 451 444 437 430 423
4 451 444 437 430 423

Lodgepole Pine
LP
1
221
214
207
200
193

Ponderosa Pine
PP
1
317
310
303
296
289
2 211 204 197 190 183

Western Redcedar(3)
RC
1
545
538
531
524
517

Western Hemlock and Other Conifer(4)
WH
1
369
362
355
348
341
2 306 299 292 285 278
3 302 295 288 281 274
4 302 295 288 281 274

Red Alder
RA
1
353
346
339
332
325
2 254 247 240 233 226

Black Cottonwood
BC
1
20
13
6
1
1

Other Hardwood
OH
1
151
144
137
130
123

Douglas-Fir Poles
DFL
1
782
775
768
761
754

Western Redcedar Poles
RCL
1
1359
1352
1345
1338
1331

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
174
167
160
153
146

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) 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)) July 1 through ((June 30)) December 31, 2006:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2006


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 (28) -$100.00

TABLE 10—Harvest Adjustment Table
Stumpage Value Areas 6 and 7
((January)) July 1 through ((June 30)) December 31, 2006


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)) 8 thousand board feet ((to 8 thousand board feet)) per acre and less. - $((7.00)) 8.00
((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 11—Domestic Market Adjustment


Class Area Adjustment Applies Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
Class 1: SVA's 1 through 6, and 10 $0.00
Class 2: SVA 7 $0.00

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 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. 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.]

© Washington State Code Reviser's Office