PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 07-06-078.
Title of Rule and Other Identifying Information: WAC 458-40-660 Timber excise tax -- Stumpage value tables and 458-40-640 Timber excise tax -- Stumpage value area (map).
Hearing Location(s): Fourth Floor L&P Large Conference Room, Capitol Plaza Building, 1025 Union Avenue S.E., Olympia, WA 98504, on June 13, 2007, at 10:00 a.m.
Date of Intended Adoption: June 26, 2007.
Submit Written Comments to: Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-5543, by June 13, 2007.
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: RCW 84.33.091 requires the department of revenue to revise the stumpage value tables every six months. The department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax. The department is proposing an amendment to WAC 458-40-660 to provide valuations for the second half of 2007. The stumpage value area (map) (WAC 458-40-640) establishes the stumpage value area and hauling distance zone map, which is part of this rule, that must be used to determine the proper stumpage value table and haul zone in calculating the taxable stumpage value of timber harvested from private land. The department proposes amending WAC 458-40-640 to revise the SVA 6 haul zones in this map due to mill closures in Yakima.
Statutory Authority for Adoption: RCW 84.33.096, 82.32.300, and 82.01.060(2).
Statute Being Implemented: RCW 84.33.091.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Mark E. Bohe, 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 when a legislative rule is being adopted under RCW 34.05.328.
A cost-benefit analysis is required under RCW 34.05.328. A preliminary cost-benefit analysis may be obtained by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-5543. The proposed rules are significant legislative rules as defined by RCW 34.05.328.
May 2, 2007
Alan R. Lynn
Rules Coordinator
OTS-9704.2
AMENDATORY SECTION(Amending WSR 04-14-032, filed 6/29/04,
effective 7/30/04)
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.
(( |
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[Statutory Authority: RCW 82.32.300, 82.01.060(2), 84.33.096, 84.33.091. 04-14-032, § 458-40-640, filed 6/29/04, effective 7/30/04. 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.]
OTS-9705.2
AMENDATORY SECTION(Amending WSR 07-02-039, filed 12/26/06,
effective 1/1/07)
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, 2007:
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$612 |
$605 |
$598 |
$591 |
$584 |
Western Redcedar(2) |
RC |
1 |
631 |
624 |
617 |
610 |
603 |
Western Hemlock(3) |
|||||||
Red Alder |
RA |
1 |
356 |
349 |
342 |
335 |
328 |
Black Cottonwood |
BC |
1 |
69 |
62 |
55 |
48 |
41 |
Other Hardwood |
OH |
1 |
177 |
170 |
163 |
156 |
149 |
Douglas-Fir Poles & Piles |
DFL |
1 |
786 |
779 |
772 |
765 |
758 |
Western Redcedar Poles |
RCL |
1 |
1383 |
1376 |
1369 |
1362 |
1355 |
Chipwood(4) |
CHW |
1 |
1 |
1 |
1 |
1 |
1 |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
|
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$612 |
$605 |
$598 |
$591 |
$584 |
Western Redcedar(2) |
RC |
1 |
631 |
624 |
617 |
610 |
603 |
Western Hemlock(3) |
WH |
1 |
351 |
344 |
337 |
330 |
323 |
Red Alder |
RA |
1 |
356 |
349 |
342 |
335 |
328 |
Black Cottonwood |
BC |
1 |
69 |
62 |
55 |
48 |
41 |
Other Hardwood |
OH |
1 |
177 |
170 |
163 |
156 |
149 |
Douglas-Fir Poles & Piles |
DFL |
1 |
786 |
779 |
772 |
765 |
758 |
Western Redcedar Poles |
RCL |
1 |
1383 |
1376 |
1369 |
1362 |
1355 |
Chipwood(4) |
CHW |
1 |
1 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks(5) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$612 |
$605 |
$598 |
$591 |
$584 |
Western Redcedar(3) |
RC |
1 |
631 |
624 |
617 |
610 |
603 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
346 |
339 |
332 |
325 |
318 |
Red Alder |
RA |
1 |
356 |
349 |
342 |
335 |
328 |
Black Cottonwood |
BC |
1 |
69 |
62 |
55 |
48 |
41 |
Other Hardwood |
OH |
1 |
177 |
170 |
163 |
156 |
149 |
Douglas-Fir Poles & Piles |
DFL |
1 |
786 |
779 |
772 |
765 |
758 |
Western Redcedar Poles |
RCL |
1 |
1383 |
1376 |
1369 |
1362 |
1355 |
Chipwood(5) |
CHW |
1 |
1 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$612 |
$605 |
$598 |
$591 |
$584 |
Lodgepole Pine |
LP |
1 |
208 |
201 |
194 |
187 |
180 |
Ponderosa Pine |
PP |
1 |
285 |
278 |
271 |
264 |
257 |
Western Redcedar(3) |
RC |
1 |
631 |
624 |
617 |
610 |
603 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
339 |
332 |
325 |
318 |
311 |
Red Alder |
RA |
1 |
356 |
349 |
342 |
335 |
328 |
Black Cottonwood |
BC |
1 |
69 |
62 |
55 |
48 |
41 |
Other Hardwood |
OH |
1 |
177 |
170 |
163 |
156 |
149 |
Douglas-Fir Poles & Piles |
DFL |
1 |
786 |
779 |
772 |
765 |
758 |
Western Redcedar Poles |
RCL |
1 |
1383 |
1376 |
1369 |
1362 |
1355 |
Chipwood(5) |
CHW |
1 |
1 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$661 |
$654 |
$647 |
$640 |
$633 |
Lodgepole Pine |
LP |
1 |
208 |
201 |
194 |
187 |
180 |
Ponderosa Pine |
PP |
1 |
285 |
278 |
271 |
264 |
257 |
Western Redcedar(3) |
RC |
1 |
631 |
624 |
617 |
610 |
603 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
339 |
332 |
325 |
318 |
311 |
Red Alder |
RA |
1 |
356 |
349 |
342 |
335 |
328 |
Black Cottonwood |
BC |
1 |
69 |
62 |
55 |
48 |
41 |
Other Hardwood |
OH |
1 |
177 |
170 |
163 |
156 |
149 |
Douglas-Fir Poles & Piles |
DFL |
1 |
786 |
779 |
772 |
765 |
758 |
Western Redcedar Poles |
RCL |
1 |
1383 |
1376 |
1369 |
1362 |
1355 |
Chipwood(5) |
CHW |
1 |
1 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$361 |
$354 |
$347 |
$340 |
$333 |
Lodgepole Pine |
LP |
1 |
208 |
201 |
194 |
187 |
180 |
Ponderosa Pine |
PP |
1 |
285 |
278 |
271 |
264 |
257 |
Western Redcedar(3) |
RC |
1 |
489 |
482 |
475 |
468 |
461 |
True Firs and Spruce(4) |
WH |
1 |
239 |
232 |
225 |
218 |
211 |
Western White Pine |
WP |
1 |
281 |
274 |
267 |
260 |
253 |
Hardwoods |
OH |
1 |
50 |
43 |
36 |
29 |
22 |
Western Redcedar Poles |
RCL |
1 |
489 |
482 |
475 |
468 |
461 |
Small Logs(5) |
SML |
1 |
42 |
41 |
40 |
39 |
38 |
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 |
Species Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$400 |
$393 |
$386 |
$379 |
$372 |
Lodgepole Pine |
LP |
1 |
278 |
271 |
264 |
257 |
250 |
Ponderosa Pine |
PP |
1 |
285 |
278 |
271 |
264 |
257 |
Western Redcedar(3) |
RC |
1 |
489 |
482 |
475 |
468 |
461 |
True Firs and Spruce(4) |
WH |
1 |
302 |
295 |
288 |
281 |
274 |
Western White Pine |
WP |
1 |
281 |
274 |
267 |
260 |
253 |
Hardwoods |
OH |
1 |
50 |
43 |
36 |
29 |
22 |
Western Redcedar Poles |
RCL |
1 |
489 |
482 |
475 |
468 |
461 |
Small Logs(5) |
SML |
1 |
36 |
35 |
34 |
33 |
32 |
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$598 |
$591 |
$584 |
$577 |
$570 |
Lodgepole Pine |
LP |
1 |
208 |
201 |
194 |
187 |
180 |
Ponderosa Pine |
PP |
1 |
285 |
278 |
271 |
264 |
257 |
Western Redcedar(3) |
RC |
1 |
617 |
610 |
603 |
596 |
589 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
325 |
318 |
311 |
304 |
297 |
Red Alder |
RA |
1 |
342 |
335 |
328 |
321 |
314 |
Black Cottonwood |
BC |
1 |
55 |
48 |
41 |
34 |
27 |
Other Hardwood |
OH |
1 |
163 |
156 |
149 |
142 |
135 |
Douglas-Fir Poles & Piles |
DFL |
1 |
772 |
765 |
758 |
751 |
744 |
Western Redcedar Poles |
RCL |
1 |
1369 |
1362 |
1355 |
1348 |
1341 |
Chipwood(5) |
CHW |
1 |
1 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$518 |
$511 |
$504 |
$497 |
$490 |
2 | 453 | 446 | 439 | 432 | 425 | ||
3 | 448 | 441 | 434 | 427 | 420 | ||
4 | 448 | 441 | 434 | 427 | 420 |
||
Western Redcedar(2) |
RC |
1 |
715 |
708 |
701 |
694 |
687 |
Western Hemlock(3) |
WH | 1 | 316 | 309 | 302 | 295 | 288 |
2 | 305 | 298 | 291 | 284 | 277 | ||
3 | 298 | 291 | 284 | 277 | 270 | ||
4 | 298 | 291 | 284 | 277 | 270 |
||
Red Alder |
RA |
1 |
544 |
537 |
530 |
523 |
516 |
2 | 510 | 503 | 496 | 489 | 482 |
||
Black Cottonwood |
BC |
1 |
72 |
65 |
58 |
51 |
44 |
Other Hardwood |
OH |
1 |
165 |
158 |
151 |
144 |
137 |
Douglas-Fir Poles & Piles |
DFL |
1 |
753 |
746 |
739 |
732 |
725 |
Western Redcedar Poles |
RCL |
1 |
1224 |
1217 |
1210 |
1203 |
1196 |
Chipwood(4) |
CHW |
1 |
5 |
4 |
3 |
2 |
1 |
RC Shake & Shingle Blocks(5) | RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table. |
(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. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$518 |
$511 |
$504 |
$497 |
$490 |
2 | 458 | 451 | 444 | 437 | 430 | ||
3 | 458 | 451 | 444 | 437 | 430 | ||
4 | 458 | 451 | 444 | 437 | 430 |
||
Western Redcedar(2) |
RC |
1 |
715 |
708 |
701 |
694 |
687 |
Western Hemlock(3) |
WH |
1 |
316 |
309 |
302 |
295 |
288 |
2 | 316 | 309 | 302 | 295 | 288 | ||
3 | 315 | 308 | 301 | 294 | 287 | ||
4 | 315 | 308 | 301 | 294 | 287 |
||
Red Alder |
RA |
1 |
544 |
537 |
530 |
523 |
516 |
2 | 510 | 503 | 496 | 489 | 482 |
||
Black Cottonwood |
BC |
1 |
72 |
65 |
58 |
51 |
44 |
Other Hardwood |
OH |
1 |
165 |
158 |
151 |
144 |
137 |
Douglas-Fir Poles & Piles |
DFL |
1 |
753 |
746 |
739 |
732 |
725 |
Western Redcedar Poles |
RCL |
1 |
1224 |
1217 |
1210 |
1203 |
1196 |
Chipwood(4) |
CHW |
1 |
5 |
4 |
3 |
2 |
1 |
RC Shake & Shingle Blocks(5) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table. |
(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. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$518 |
$511 |
$504 |
$497 |
$490 |
2 | 493 | 486 | 479 | 472 | 465 | ||
3 | 479 | 472 | 465 | 458 | 451 | ||
4 | 464 | 457 | 450 | 443 | 436 |
||
Western Redcedar(3) |
RC |
1 |
715 |
708 |
701 |
694 |
687 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
316 |
309 |
302 |
295 |
288 |
2 | 316 | 309 | 302 | 295 | 288 | ||
3 | 313 | 306 | 299 | 292 | 285 | ||
4 | 313 | 306 | 299 | 292 | 285 |
||
Red Alder |
RA |
1 |
544 |
537 |
530 |
523 |
516 |
2 | 510 | 503 | 496 | 489 | 482 |
||
Black Cottonwood |
BC |
1 |
72 |
65 |
58 |
51 |
44 |
Other Hardwood |
OH |
1 |
165 |
158 |
151 |
144 |
137 |
Douglas-Fir Poles & Piles |
DFL |
1 |
753 |
746 |
739 |
732 |
725 |
Western Redcedar Poles |
RCL |
1 |
1224 |
1217 |
1210 |
1203 |
1196 |
Chipwood(5) |
CHW |
1 |
5 |
4 |
3 |
2 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table. |
(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. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$575 |
$568 |
$561 |
$554 |
$547 |
2 | 498 | 491 | 484 | 477 | 470 | ||
3 | 479 | 472 | 465 | 458 | 451 | ||
4 | 461 | 454 | 447 | 440 | 433 |
||
Lodgepole Pine |
LP |
1 |
264 |
257 |
250 |
243 |
236 |
Ponderosa Pine |
PP |
1 |
296 |
289 |
282 |
275 |
268 |
2 | 208 | 201 | 194 | 187 | 180 |
||
Western Redcedar(3) |
RC |
1 |
715 |
708 |
701 |
694 |
687 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
345 |
338 |
331 |
324 |
317 |
2 | 345 | 338 | 331 | 324 | 317 | ||
3 | 345 | 338 | 331 | 324 | 317 | ||
4 | 345 | 338 | 331 | 324 | 317 |
||
Red Alder |
RA |
1 |
544 |
537 |
530 |
523 |
516 |
2 | 510 | 503 | 496 | 489 | 482 |
||
Black Cottonwood |
BC |
1 |
72 |
65 |
58 |
51 |
44 |
Other Hardwood |
OH |
1 |
165 |
158 |
151 |
144 |
137 |
Douglas-Fir Poles & Piles |
DFL |
1 |
753 |
746 |
739 |
732 |
725 |
Western Redcedar Poles |
RCL |
1 |
1224 |
1217 |
1210 |
1203 |
1196 |
Chipwood(5) |
CHW |
1 |
5 |
4 |
3 |
2 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table. |
(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. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$528 |
$521 |
$514 |
$507 |
$500 |
2 | 467 | 460 | 453 | 446 | 439 | ||
3 | 467 | 460 | 453 | 446 | 439 | ||
4 | 390 | 383 | 376 | 369 | 362 |
||
Lodgepole Pine |
LP |
1 |
264 |
257 |
250 |
243 |
236 |
Ponderosa Pine |
PP |
1 |
296 |
289 |
282 |
275 |
268 |
2 | 208 | 201 | 194 | 187 | 180 |
||
Western Redcedar(3) |
RC |
1 |
715 |
708 |
701 |
694 |
687 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
316 |
309 |
302 |
295 |
288 |
2 | 307 | 300 | 293 | 286 | 279 | ||
3 | 293 | 286 | 279 | 272 | 265 | ||
4 | 217 | 210 | 203 | 196 | 189 |
||
Red Alder |
RA |
1 |
544 |
537 |
530 |
523 |
516 |
2 | 510 | 503 | 496 | 489 | 482 |
||
Black Cottonwood |
BC |
1 |
72 |
65 |
58 |
51 |
44 |
Other Hardwood |
OH |
1 |
165 |
158 |
151 |
144 |
137 |
Douglas-Fir Poles & Piles |
DFL |
1 |
753 |
746 |
739 |
732 |
725 |
Western Redcedar Poles |
RCL |
1 |
1224 |
1217 |
1210 |
1203 |
1196 |
Chipwood(5) |
CHW |
1 |
5 |
4 |
3 |
2 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table. |
(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. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$349 |
$342 |
$335 |
$328 |
$321 |
Lodgepole Pine |
LP |
1 |
264 |
257 |
250 |
243 |
236 |
Ponderosa Pine |
PP |
1 |
296 |
289 |
282 |
275 |
268 |
2 | 208 | 201 | 194 | 187 | 180 |
||
Western Redcedar(3) |
RC |
1 |
504 |
497 |
490 |
483 |
476 |
True Firs and Spruce(4) |
WH |
1 |
259 |
252 |
245 |
238 |
231 |
Western White Pine |
WP |
1 |
256 |
249 |
242 |
235 |
228 |
Hardwoods |
OH |
1 |
50 |
43 |
36 |
29 |
22 |
Western Redcedar Poles |
RCL |
1 |
632 |
625 |
618 |
611 |
604 |
Small Logs(5) |
SML |
1 |
33 |
32 |
31 |
30 |
29 |
Chipwood(5) |
CHW |
1 |
5 |
4 |
3 |
2 |
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table. |
(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. |
Species Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$349 |
$342 |
$335 |
$328 |
$321 |
Lodgepole Pine |
LP |
1 |
264 |
257 |
250 |
243 |
236 |
Ponderosa Pine |
PP |
1 |
296 |
289 |
282 |
275 |
268 |
2 | 208 | 201 | 194 | 187 | 180 |
||
Western Redcedar(3) |
RC |
1 |
504 |
497 |
490 |
483 |
476 |
True Firs and Spruce(4) |
WH |
1 |
259 |
252 |
245 |
238 |
231 |
Western White Pine |
WP |
1 |
256 |
249 |
242 |
235 |
228 |
Hardwoods |
OH |
1 |
50 |
43 |
36 |
29 |
22 |
Western Redcedar Poles |
RCL |
1 |
632 |
625 |
618 |
611 |
604 |
Small Logs(5) |
SML |
1 |
33 |
32 |
31 |
30 |
29 |
Chipwood(5) |
CHW |
1 |
5 |
4 |
3 |
2 |
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table. |
(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. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$561 |
$554 |
$547 |
$540 |
$533 |
2 | 484 | 477 | 470 | 463 | 456 | ||
3 | 465 | 458 | 451 | 444 | 437 | ||
4 | 447 | 440 | 433 | 426 | 419 |
||
Lodgepole Pine |
LP |
1 |
264 |
257 |
250 |
243 |
236 |
Ponderosa Pine |
PP |
1 |
296 |
289 |
282 |
275 |
268 |
2 | 208 | 201 | 194 | 187 | 180 |
||
Western Redcedar(3) |
RC |
1 |
701 |
694 |
687 |
680 |
673 |
Western Hemlock and Other Conifer(4) |
WH |
1 |
331 |
324 |
317 |
310 |
303 |
2 | 331 | 324 | 317 | 310 | 303 | ||
3 | 331 | 324 | 317 | 310 | 303 | ||
4 | 331 | 324 | 317 | 310 | 303 |
||
Red Alder |
RA |
1 |
530 |
523 |
516 |
509 |
502 |
2 | 496 | 489 | 482 | 475 | 468 |
||
Black Cottonwood |
BC |
1 |
58 |
51 |
44 |
37 |
30 |
Other Hardwood |
OH |
1 |
151 |
144 |
137 |
130 |
123 |
Douglas-Fir Poles & Piles |
DFL |
1 |
739 |
732 |
725 |
718 |
711 |
Western Redcedar Poles |
RCL |
1 |
1210 |
1203 |
1196 |
1189 |
1182 |
Chipwood(5) |
CHW |
1 |
5 |
4 |
3 |
2 |
1 |
RC Shake & Shingle Blocks(6) |
RCS |
1 |
164 |
157 |
150 |
143 |
136 |
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table. |
(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. |
(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, 2007:
TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2007
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, 2007
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 8 thousand board feet per acre and less. | - $8.00 | |
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. |
(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. 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; 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.]