PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 00-06-053.
Title of Rule: WAC 458-40-660 Timber excise tax -- Stumpage value tables.
Purpose: RCW 84.33.091 requires that the stumpage value tables rule be revised twice annually. WAC 458-40-660 is being amended to provide the proposed stumpage values for the last six months of 2000. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber.
Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.
Statute Being Implemented: RCW 84.33.091, 82.32.060, and 84.33.077.
Summary: The rule contains eight tables of stumpage values. These eight tables represent the areas in the state in which timber is harvested. Each table breaks out the values by timber species, quality, and a downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre which is harvested, logging conditions, remote island harvesting, and thinning. In addition, the rule also contains a domestic market adjustment table for some timber which is not sold by a competitive bidding process and that is prohibited from export.
Reasons Supporting Proposal: RCW 84.33.091 requires the values provided in this rule be revised twice a year.
Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 Union Avenue, #400, Olympia, WA, (360) 570-6126; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.
Name of Proponent: Department of Revenue, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: The amendment of WAC 458-40-660 complies with RCW 84.33.091 that requires the department to publish stumpage values on semiannual basis. The tables set out for each stumpage value area the amount that each species or subclassification of timber would sell for at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. Timber harvesters, other than small harvesters, use the tables as a basis for calculating the amount of timber excise tax owed.
Proposal Changes the Following Existing Rules: Values are updated. See Explanation of Rule above.
No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required because the rule and the proposed amendments do not impose any requirements or burdens upon small businesses that are not already specifically required by statute.
RCW 34.05.328 applies to this rule adoption. These are significant legislative rules pursuant to RCW 34.05.328 (5)(a)(i).
Hearing Location: Department of Revenue, Conference Room, Target Place Building, No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on June 8, 2000, at 10 a.m.
Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985 or (360) 586-0721.
Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail edr@dor.wa.gov, by June 8, 2000.
Date of Intended Adoption: June 20, 2000.
April 27, 2000
Claire Hesselholt
Rules Manager
Legislation and Policy Division
OTS-4000.2
AMENDATORY SECTION(Amending WSR 00-02-019, filed 12/27/99,
effective 1/1/00)
WAC 458-40-660
Timber excise tax--Stumpage value
tables -- Stumpage value adjustments.
(1) Introduction. This section sets forth the stumpage value tables and the stumpage value adjustments that are used to calculate the amount of timber excise tax owed by a timber harvester.
(2) Stumpage value tables. The following stumpage value
tables are hereby adopted for use in reporting the taxable value
of stumpage harvested during the period ((January)) July 1
through ((June 30)) December 31, 2000:
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$536 |
$529 |
$522 |
$515 |
$508 |
Western Redcedar2 |
RC |
1 |
726 |
719 |
712 |
705 |
698 |
Western Hemlock3 |
WH |
1 |
371 |
364 |
357 |
350 |
343 |
Other Conifer |
OC |
1 |
371 |
364 |
357 |
350 |
343 |
Red Alder |
RA |
1 |
258 |
251 |
244 |
237 |
230 |
Black Cottonwood |
BC |
1 |
81 |
74 |
67 |
60 |
53 |
Other Hardwood |
OH |
1 |
136 |
129 |
122 |
115 |
108 |
Douglas-fir Poles |
DFL |
1 |
845 |
838 |
831 |
824 |
817 |
Western Redcedar Poles |
RCL |
1 |
845 |
838 |
831 |
824 |
817 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts4 |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees5 |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees5 |
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 |
$515 |
$508 |
$501 |
$494 |
$487 |
Western Redcedar2 |
RC |
1 |
726 |
719 |
712 |
705 |
698 |
Western Hemlock3 |
WH |
1 |
370 |
363 |
356 |
349 |
342 |
Other Conifer |
OC |
1 |
370 |
363 |
356 |
349 |
342 |
Red Alder |
RA |
1 |
258 |
251 |
244 |
237 |
230 |
Black Cottonwood |
BC |
1 |
81 |
74 |
67 |
60 |
53 |
Other Hardwood |
OH |
1 |
136 |
129 |
122 |
115 |
108 |
Douglas-fir Poles |
DFL |
1 |
845 |
838 |
831 |
824 |
817 |
Western Redcedar Poles |
RCL |
1 |
845 |
838 |
831 |
824 |
817 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts4 |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees5 |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees5 |
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-Fir2 |
DF |
1 |
$536 |
$529 |
$522 |
$515 |
$508 |
Western Redcedar3 |
RC |
1 |
726 |
719 |
712 |
705 |
698 |
Western Hemlock4 |
WH |
1 |
371 |
364 |
357 |
350 |
343 |
Other Conifer |
OC |
1 |
371 |
364 |
357 |
350 |
343 |
Red Alder |
RA |
1 |
258 |
251 |
244 |
237 |
230 |
Black Cottonwood |
BC |
1 |
81 |
74 |
67 |
60 |
53 |
Other Hardwood |
OH |
1 |
136 |
129 |
122 |
115 |
108 |
Douglas-fir Poles |
DFL |
1 |
845 |
838 |
831 |
824 |
817 |
Western Redcedar Poles |
RCL |
1 |
845 |
838 |
831 |
824 |
817 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts5 |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees6 |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees6 |
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-Fir2 |
DF |
1 |
$557 |
$550 |
$543 |
$536 |
$529 |
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
350 |
343 |
336 |
329 |
322 |
Western Redcedar3 |
RC |
1 |
726 |
719 |
712 |
705 |
698 |
Western Hemlock4 |
WH |
1 |
414 |
407 |
400 |
393 |
386 |
Other Conifer |
OC |
1 |
414 |
407 |
400 |
393 |
386 |
Red Alder |
RA |
1 |
258 |
251 |
244 |
237 |
230 |
Black Cottonwood |
BC |
1 |
81 |
74 |
67 |
60 |
53 |
Other Hardwood |
OH |
1 |
136 |
129 |
122 |
115 |
108 |
Douglas-fir Poles |
DFL |
1 |
845 |
838 |
831 |
824 |
817 |
Western Redcedar Poles |
RCL |
1 |
845 |
838 |
831 |
824 |
817 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts5 |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees6 |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees6 |
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-Fir2 |
DF |
1 |
$543 |
$536 |
$529 |
$522 |
$515 |
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
350 |
343 |
336 |
329 |
322 |
Western Redcedar3 |
RC |
1 |
726 |
719 |
712 |
705 |
698 |
Western Hemlock4 |
WH |
1 |
378 |
371 |
364 |
357 |
350 |
Other Conifer |
OC |
1 |
378 |
371 |
364 |
357 |
350 |
Red Alder |
RA |
1 |
258 |
251 |
244 |
237 |
230 |
Black Cottonwood |
BC |
1 |
81 |
74 |
67 |
60 |
53 |
Other Hardwood |
OH |
1 |
136 |
129 |
122 |
115 |
108 |
Douglas-fir Poles |
DFL |
1 |
845 |
838 |
831 |
824 |
817 |
Western Redcedar Poles |
RCL |
1 |
845 |
838 |
831 |
824 |
817 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts5 |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees6 |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees6 |
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-Fir2 |
DF |
1 |
$287 |
$280 |
$273 |
$266 |
$259 |
Engelmann Spruce |
ES |
1 |
233 |
226 |
219 |
212 |
205 |
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
350 |
343 |
336 |
329 |
322 |
Western Redcedar3 |
RC |
1 |
539 |
532 |
525 |
518 |
511 |
True Firs4 |
WH |
1 |
222 |
215 |
208 |
201 |
194 |
Western White Pine |
WP |
1 |
346 |
339 |
332 |
325 |
318 |
Hardwoods |
OH |
1 |
50 |
43 |
36 |
29 |
22 |
Western Redcedar Poles |
RCL |
1 |
516 |
509 |
502 |
495 |
488 |
Small Logs |
SML |
1 |
21 |
20 |
19 |
18 |
17 |
Chipwood |
CHW |
1 |
2 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks |
RCF |
1 |
92 |
85 |
78 |
71 |
64 |
LP & Other Posts5 |
LPP |
1 |
0.35 |
0.35 |
0.35 |
0.35 |
0.35 |
Pine Christmas Trees6 |
PX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees7 |
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-Fir2 |
DF |
1 |
$287 |
$280 |
$273 |
$266 |
$259 |
Engelmann Spruce |
ES |
1 |
233 |
226 |
219 |
212 |
205 |
Lodgepole Pine |
LP |
1 |
246 |
239 |
232 |
225 |
218 |
Ponderosa Pine |
PP |
1 |
392 |
385 |
378 |
371 |
364 |
Western Redcedar3 |
RC |
1 |
539 |
532 |
525 |
518 |
511 |
True Firs4 |
WH |
1 |
213 |
206 |
199 |
192 |
185 |
Western White Pine |
WP |
1 |
346 |
339 |
332 |
325 |
318 |
Hardwoods |
OH |
1 |
50 |
43 |
36 |
29 |
22 |
Western Redcedar Poles |
RCL |
1 |
516 |
509 |
502 |
495 |
488 |
Small Logs |
SML |
1 |
22 |
21 |
20 |
19 |
18 |
Chipwood |
CHW |
1 |
2 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks |
RCF |
1 |
92 |
85 |
78 |
71 |
64 |
LP & Other Posts5 |
LPP |
1 |
0.35 |
0.35 |
0.35 |
0.35 |
0.35 |
Pine Christmas Trees6 |
PX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees7 |
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-Fir2 |
DF |
1 |
$543 |
$536 |
$529 |
$522 |
$515 |
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
350 |
343 |
336 |
329 |
322 |
Western Redcedar3 |
RC |
1 |
712 |
705 |
698 |
691 |
684 |
Western Hemlock4 |
WH |
1 |
400 |
393 |
386 |
379 |
372 |
Other Conifer |
OC |
1 |
400 |
393 |
386 |
379 |
372 |
Red Alder |
RA |
1 |
244 |
237 |
230 |
223 |
216 |
Black Cottonwood |
BC |
1 |
67 |
60 |
53 |
46 |
39 |
Other Hardwood |
OH |
1 |
122 |
115 |
108 |
101 |
94 |
Douglas-fir Poles |
DFL |
1 |
831 |
824 |
817 |
810 |
803 |
Western Redcedar Poles |
RCL |
1 |
831 |
824 |
817 |
810 |
803 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts5 |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees6 |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees6 |
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 |
$513 |
$506 |
$499 |
$492 |
$485 |
2 | 513 | 506 | 499 | 492 | 485 | ||
3 | 462 | 455 | 448 | 441 | 434 | ||
4 | 301 | 294 | 287 | 280 | 273 |
||
Western Redcedar(2) |
RC |
1 |
902 |
895 |
888 |
881 |
874 |
2 | 799 | 792 | 785 | 778 | 771 | ||
3 | 782 | 775 | 768 | 761 | 754 | ||
4 | 781 | 774 | 767 | 760 | 753 |
||
Western Hemlock(3) |
WH |
1 |
504 |
497 |
490 |
483 |
476 |
2 | 338 | 331 | 324 | 317 | 310 | ||
3 | 332 | 325 | 318 | 311 | 304 | ||
4 | 306 | 299 | 292 | 285 | 278 |
||
Other Conifer |
OC |
1 |
504 |
497 |
490 |
483 |
476 |
2 | 338 | 331 | 324 | 317 | 310 | ||
3 | 332 | 325 | 318 | 311 | 304 | ||
4 | 306 | 299 | 292 | 285 | 278 |
||
Red Alder |
RA |
1 |
286 |
279 |
272 |
265 |
258 |
2 | 235 | 228 | 221 | 214 | 207 | ||
3 | 182 | 175 | 168 | 161 | 154 |
||
Black Cottonwood |
BC |
1 |
38 |
31 |
24 |
17 |
10 |
2 | 34 | 27 | 20 | 13 | 6 | ||
3 | 15 | 8 | 1 | 1 | 1 |
||
Other Hardwood |
OH |
1 |
167 |
160 |
153 |
146 |
139 |
2 | 138 | 131 | 124 | 117 | 110 | ||
3 | 78 | 71 | 64 | 57 | 50 |
||
Douglas-Fir Poles |
DFL |
1 |
903 |
896 |
889 |
882 |
875 |
Western Redcedar Poles |
RCL |
1 |
903 |
896 |
889 |
882 |
875 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts(4) |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees(5) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(5) |
TFX |
1 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Alaska-Cedar. |
(3) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(4) | Stumpage value per 8 lineal feet or portion thereof. |
(5) | Stumpage value per lineal foot. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$529 |
$522 |
$515 |
$508 |
$501 |
2 | 529 | 522 | 515 | 508 | 501 | ||
3 | 485 | 478 | 471 | 464 | 457 | ||
4 | 388 | 381 | 374 | 367 | 360 |
||
Western Redcedar(2) |
RC |
1 |
902 |
895 |
888 |
881 |
874 |
2 | 799 | 792 | 785 | 778 | 771 | ||
3 | 782 | 775 | 768 | 761 | 754 | ||
4 | 781 | 774 | 767 | 760 | 753 |
||
Western Hemlock(3) |
WH |
1 |
530 |
523 |
516 |
509 |
502 |
2 | 370 | 363 | 356 | 349 | 342 | ||
3 | 353 | 346 | 339 | 332 | 325 | ||
4 | 318 | 311 | 304 | 297 | 290 |
||
Other Conifer |
OC |
1 |
530 |
523 |
516 |
509 |
502 |
2 | 370 | 363 | 356 | 349 | 342 | ||
3 | 353 | 346 | 339 | 332 | 325 | ||
4 | 318 | 311 | 304 | 297 | 290 |
||
Red Alder |
RA |
1 |
286 |
279 |
272 |
265 |
258 |
2 | 235 | 228 | 221 | 214 | 207 | ||
3 | 182 | 175 | 168 | 161 | 154 |
||
Black Cottonwood |
BC |
1 |
38 |
31 |
24 |
17 |
10 |
2 | 34 | 27 | 20 | 13 | 6 | ||
3 | 15 | 8 | 1 | 1 | 1 |
||
Other Hardwood |
OH |
1 |
167 |
160 |
153 |
146 |
139 |
2 | 138 | 131 | 124 | 117 | 110 | ||
3 | 78 | 71 | 64 | 57 | 50 |
||
Douglas-fir Poles |
DFL |
1 |
903 |
896 |
889 |
882 |
875 |
Western Redcedar Poles |
RCL |
1 |
903 |
896 |
889 |
882 |
875 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts(4) |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees(5) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(5) |
TFX |
1 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Alaska-Cedar. |
(3) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(4) | Stumpage value per 8 lineal feet or portion thereof. |
(5) | Stumpage value per lineal foot. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$492 |
$485 |
$478 |
$471 |
$464 |
2 | 451 | 444 | 437 | 430 | 423 | ||
3 | 442 | 435 | 428 | 421 | 414 | ||
4 | 258 | 251 | 244 | 237 | 230 |
||
Western Redcedar(3) |
RC |
1 |
902 |
895 |
888 |
881 |
874 |
2 | 799 | 792 | 785 | 778 | 771 | ||
3 | 782 | 775 | 768 | 761 | 754 | ||
4 | 781 | 774 | 767 | 760 | 753 |
||
Western Hemlock(4) |
WH |
1 |
357 |
350 |
343 |
336 |
329 |
2 | 326 | 319 | 312 | 305 | 298 | ||
3 | 317 | 310 | 303 | 296 | 289 | ||
4 | 227 | 220 | 213 | 206 | 199 |
||
Other Conifer |
OC |
1 |
357 |
350 |
343 |
336 |
329 |
2 | 326 | 319 | 312 | 305 | 298 | ||
3 | 317 | 310 | 303 | 296 | 289 | ||
4 | 227 | 220 | 213 | 206 | 199 |
||
Red Alder |
RA |
1 |
286 |
279 |
272 |
265 |
258 |
2 | 235 | 228 | 221 | 214 | 207 | ||
3 | 182 | 175 | 168 | 161 | 154 |
||
Black Cottonwood |
BC |
1 |
38 |
31 |
24 |
17 |
10 |
2 | 34 | 27 | 20 | 13 | 6 | ||
3 | 15 | 8 | 1 | 1 | 1 |
||
Other Hardwood |
OH |
1 |
167 |
160 |
153 |
146 |
139 |
2 | 138 | 131 | 124 | 117 | 110 | ||
3 | 78 | 71 | 64 | 57 | 50 |
||
Douglas-fir Poles |
DFL |
1 |
903 |
896 |
889 |
882 |
875 |
Western Redcedar Poles |
RCL |
1 |
903 |
896 |
889 |
882 |
875 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts(5) |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees(6) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(6) |
TFX |
1 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Western Larch. |
(3) | Includes Alaska-Cedar. |
(4) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(5) | Stumpage value per 8 lineal feet or portion thereof. |
(6) | Stumpage value per lineal foot. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$506 |
$499 |
$492 |
$485 |
$478 |
2 | 506 | 499 | 492 | 485 | 478 | ||
3 | 503 | 496 | 489 | 482 | 475 | ||
4 | 297 | 290 | 283 | 276 | 269 |
||
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
399 |
392 |
385 |
378 |
371 |
2 | 262 | 255 | 248 | 241 | 234 |
||
Western Redcedar(3) |
RC |
1 |
902 |
895 |
888 |
881 |
874 |
2 | 799 | 792 | 785 | 778 | 771 | ||
3 | 782 | 775 | 768 | 761 | 754 | ||
4 | 781 | 774 | 767 | 760 | 753 |
||
Western Hemlock(4) |
WH |
1 |
504 |
497 |
490 |
483 |
476 |
2 | 369 | 362 | 355 | 348 | 341 | ||
3 | 346 | 339 | 332 | 325 | 318 | ||
4 | 308 | 301 | 294 | 287 | 280 |
||
Other Conifer |
OC |
1 |
504 |
497 |
490 |
483 |
476 |
2 | 369 | 362 | 355 | 348 | 341 | ||
3 | 346 | 339 | 332 | 325 | 318 | ||
4 | 308 | 301 | 294 | 287 | 280 |
||
Red Alder |
RA |
1 |
286 |
279 |
272 |
265 |
258 |
2 | 235 | 228 | 221 | 214 | 207 | ||
3 | 182 | 175 | 168 | 161 | 154 |
||
Black Cottonwood |
BC |
1 |
38 |
31 |
24 |
17 |
10 |
2 | 34 | 27 | 20 | 13 | 6 | ||
3 | 15 | 8 | 1 | 1 | 1 |
||
Other Hardwood |
OH |
1 |
167 |
160 |
153 |
146 |
139 |
2 | 138 | 131 | 124 | 117 | 110 | ||
3 | 78 | 71 | 64 | 57 | 50 |
||
Douglas-fir Poles |
DFL |
1 |
903 |
896 |
889 |
882 |
875 |
Western Redcedar Poles |
RCL |
1 |
903 |
896 |
889 |
882 |
875 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts(5) |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees(6) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(6) |
TFX |
1 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Western Larch. |
(3) | Includes Alaska-Cedar. |
(4) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(5) | Stumpage value per 8 lineal feet or portion thereof. |
(6) | Stumpage value per lineal foot. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$496 |
$489 |
$482 |
$475 |
$468 |
2 | 496 | 489 | 482 | 475 | 468 | ||
3 | 424 | 417 | 410 | 403 | 396 | ||
4 | 340 | 333 | 326 | 319 | 312 |
||
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
399 |
392 |
385 |
378 |
371 |
2 | 262 | 255 | 248 | 241 | 234 |
||
Western Redcedar(3) |
RC |
1 |
902 |
895 |
888 |
881 |
874 |
2 | 799 | 792 | 785 | 778 | 771 | ||
3 | 782 | 775 | 768 | 761 | 754 | ||
4 | 781 | 774 | 767 | 760 | 753 |
||
Western Hemlock(4) |
WH |
1 |
504 |
497 |
490 |
483 |
476 |
2 | 372 | 365 | 358 | 351 | 344 | ||
3 | 346 | 339 | 332 | 325 | 318 | ||
4 | 330 | 323 | 316 | 309 | 302 |
||
Other Conifer |
OC |
1 |
504 |
497 |
490 |
483 |
476 |
2 | 372 | 365 | 358 | 351 | 344 | ||
3 | 346 | 339 | 332 | 325 | 318 | ||
4 | 330 | 323 | 316 | 309 | 302 |
||
Red Alder |
RA |
1 |
286 |
279 |
272 |
265 |
258 |
2 | 235 | 228 | 221 | 214 | 207 | ||
3 | 182 | 175 | 168 | 161 | 154 |
||
Black Cottonwood |
BC |
1 |
38 |
31 |
24 |
17 |
10 |
2 | 34 | 27 | 20 | 13 | 6 | ||
3 | 15 | 8 | 1 | 1 | 1 |
||
Other Hardwood |
OH |
1 |
167 |
160 |
153 |
146 |
139 |
2 | 138 | 131 | 124 | 117 | 110 | ||
3 | 78 | 71 | 64 | 57 | 50 |
||
Douglas-fir Poles |
DFL |
1 |
903 |
896 |
889 |
882 |
875 |
Western Redcedar Poles |
RCL |
1 |
903 |
896 |
889 |
882 |
875 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts(5) |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees(6) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(6) |
TFX |
1 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Western Larch. |
(3) | Includes Alaska-Cedar. |
(4) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(5) | Stumpage value per 8 lineal feet or portion thereof. |
(6) | Stumpage value per lineal foot. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$305 |
$298 |
$291 |
$284 |
$277 |
Engelmann Spruce |
ES |
1 |
245 |
238 |
231 |
224 |
217 |
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
399 |
392 |
385 |
378 |
371 |
2 | 262 | 255 | 248 | 241 | 234 |
||
Western Redcedar(3) |
RC |
1 |
423 |
416 |
409 |
402 |
395 |
True Firs(4) |
WH |
1 |
245 |
238 |
231 |
224 |
217 |
Western White Pine |
WP |
1 |
446 |
439 |
432 |
425 |
418 |
Hardwoods |
OH |
1 |
14 |
7 |
1 |
1 |
1 |
Western Redcedar Poles |
RCL |
1 |
516 |
509 |
502 |
495 |
488 |
Small Logs |
SML |
1 |
25 |
24 |
23 |
22 |
21 |
Chipwood |
CHW |
1 |
2 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks |
RCF |
1 |
92 |
85 |
78 |
71 |
64 |
LP & Other Posts(5) |
LPP |
1 |
0.35 |
0.35 |
0.35 |
0.35 |
0.35 |
Pine Christmas Trees(6) |
PX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(7) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Western Larch. |
(3) | Includes Alaska-Cedar. |
(4) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(5) | Stumpage value per 8 lineal feet or portion thereof. |
(6) | Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine. |
(7) | Stumpage value per lineal foot. |
Species Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$305 |
$298 |
$291 |
$284 |
$277 |
Engelmann Spruce |
ES |
1 |
245 |
238 |
231 |
224 |
217 |
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
411 |
404 |
397 |
390 |
383 |
2 | 316 | 309 | 302 | 295 | 288 |
||
Western Redcedar(3) |
RC |
1 |
423 |
416 |
409 |
402 |
395 |
True Firs(4) |
WH |
1 |
260 |
253 |
246 |
239 |
232 |
Western White Pine |
WP |
1 |
446 |
439 |
432 |
425 |
418 |
Hardwoods |
OH |
1 |
14 |
7 |
1 |
1 |
1 |
Western Redcedar Poles |
RCL |
1 |
516 |
509 |
502 |
495 |
488 |
Small Logs |
SML |
1 |
25 |
24 |
23 |
22 |
21 |
Chipwood |
CHW |
1 |
2 |
1 |
1 |
1 |
1 |
RC Shake & Shingle Blocks |
RCF |
1 |
92 |
85 |
78 |
71 |
64 |
LP & Other Posts(5) |
LPP |
1 |
0.35 |
0.35 |
0.35 |
0.35 |
0.35 |
Pine Christmas Trees(6) |
PX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(7) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Western Larch. |
(3) | Includes Alaska-Cedar. |
(4) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(5) | Stumpage value per 8 lineal feet or portion thereof. |
(6) | Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine. |
(7) | Stumpage value per lineal foot. |
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir(2) |
DF |
1 |
$492 |
$485 |
$478 |
$471 |
$464 |
2 | 492 | 485 | 478 | 471 | 464 | ||
3 | 489 | 482 | 475 | 468 | 461 | ||
4 | 283 | 276 | 269 | 262 | 255 |
||
Lodgepole Pine |
LP |
1 |
242 |
235 |
228 |
221 |
214 |
Ponderosa Pine |
PP |
1 |
399 |
392 |
385 |
378 |
371 |
2 | 262 | 255 | 248 | 241 | 234 |
||
Western Redcedar(3) |
RC |
1 |
888 |
881 |
874 |
867 |
860 |
2 | 785 | 778 | 771 | 764 | 757 | ||
3 | 768 | 761 | 754 | 747 | 740 | ||
4 | 767 | 760 | 753 | 746 | 739 |
||
Western Hemlock(4) |
WH |
1 |
490 |
483 |
476 |
469 |
462 |
2 | 355 | 348 | 341 | 334 | 327 | ||
3 | 332 | 325 | 318 | 311 | 304 | ||
4 | 294 | 287 | 280 | 273 | 266 |
||
Other Conifer |
OC |
1 |
490 |
483 |
476 |
469 |
462 |
2 | 355 | 348 | 341 | 334 | 327 | ||
3 | 332 | 325 | 318 | 311 | 304 | ||
4 | 294 | 287 | 280 | 273 | 266 |
||
Red Alder |
RA |
1 |
272 |
265 |
258 |
251 |
244 |
2 | 221 | 214 | 207 | 200 | 193 | ||
3 | 168 | 161 | 154 | 147 | 140 |
||
Black Cottonwood |
BC |
1 |
24 |
17 |
10 |
3 |
1 |
2 | 20 | 13 | 6 | 1 | 1 | ||
3 | 15 | 8 | 1 | 1 | 1 |
||
Other Hardwood |
OH |
1 |
153 |
146 |
139 |
132 |
125 |
2 | 124 | 117 | 110 | 103 | 96 | ||
3 | 64 | 57 | 50 | 43 | 36 |
||
Douglas-fir Poles |
DFL |
1 |
889 |
882 |
875 |
868 |
861 |
Western Redcedar Poles |
RCL |
1 |
889 |
882 |
875 |
868 |
861 |
Chipwood |
CHW |
1 |
3 |
2 |
1 |
1 |
1 |
RC Shake Blocks |
RCS |
1 |
303 |
296 |
289 |
282 |
275 |
RC Shingle Blocks |
RCF |
1 |
121 |
114 |
107 |
100 |
93 |
RC & Other Posts(5) |
RCP |
1 |
0.45 |
0.45 |
0.45 |
0.45 |
0.45 |
DF Christmas Trees(6) |
DFX |
1 |
0.25 |
0.25 |
0.25 |
0.25 |
0.25 |
Other Christmas Trees(6) |
TFX |
1 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
(1) | Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686. |
(2) | Includes Western Larch. |
(3) | Includes Alaska-Cedar. |
(4) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir. |
(5) | Stumpage value per 8 lineal feet or portion thereof. |
(6) | Stumpage value per lineal foot. |
The following harvest adjustment tables are hereby adopted
for use during the period of ((January)) July 1 through ((June
30)) December 31, 2000:
TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2000
Type of Adjustment |
Definition |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
|
I. Volume per acre |
|||
Class 1 | Harvest of more than 40 thousand board feet per acre. | $0.00 |
|
Class 2 | Harvest of 20 thousand board feet to 40 thousand board feet per acre. | - $4.00 |
|
Class 3 | Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre. | - $7.00 |
|
Class 4 | Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre. | - $9.00 |
|
Class 5 | Harvest of less than 5 thousand board feet per acre. | - $10.00 |
|
II. Logging conditions |
|||
Class 1 | Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers. | $ 0.00 |
|
Class 2 | Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers. | - $17.00 |
|
Class 3 | Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. | - $25.00 |
|
Class 4 | For logs that are yarded from stump to landing by helicopter. This does not include special forest products. | - $145.00 |
|
Note: | A Class 2 adjustment may be used for slopes less than 30%
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. |
||
III. Remote island adjustment: |
|||
For timber harvested from a remote island | - $50.00 |
||
IV. Thinning (see WAC 458-40-610(21)) |
|||
Class 1 | Average log volume of 50 board feet or more. | - $25.00 |
|
Class 2 | Average log volume of less than 50 board feet. | -$125.00 |
TABLE 10—Harvest Adjustment Table
Stumpage Value Areas 6 and 7
((January)) July 1 through ((June 30)) December 31, 2000
Type of Adjustment |
Definition |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
|
I. Volume per acre |
|||
Class 1 | Harvest of more than 8 thousand board feet per acre. | $0.00 |
|
Class 2 | Harvest of 3 thousand board feet to 8 thousand board feet per acre. | - $7.00 |
|
Class 3 | Harvest of less than 3 thousand board feet per acre. | - $10.00 |
|
II. Logging conditions |
|||
Class 1 | Most of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. | $0.00 |
|
Class 2 | Most of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. | -$20.00 |
|
Class 3 | Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. | -$30.00 |
|
Class 4 | For logs that are yarded from stump to landing by helicopter. This does not include 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. |
||
III. Remote island adjustment: |
|||
For timber harvested from a remote island | - $50.00 |
TABLE 11—Domestic Market Adjustment
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:
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 adjustment amounts shall be as follows:
Class 1: | SVA's 1 through 6, and 10 | $0.00 per MBF | |
Class 2: | SVA 7 | $0.00 per MBF |
Note: | The adjustment will not be allowed on special forest products. |
[Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 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.]