PERMANENT RULES
Effective Date of Rule: July 1, 2007.
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, 2007.
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 2007.
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 07-10-130 on May 2, 2007.
A final cost-benefit analysis is available by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6133, fax (360) 586-5543, e-mail markbohe@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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 29, 2007.
Janis P. Bianchi
Assistant Director
Interpretations and
Technical Advice Division
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:
|
Species
|
Timber Quality Code
|
Hauling
|
||||
|
|
|
|
|
|||
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 |
Species
TABLE 2—Proposed Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species Name
Code
Timber
Quality
Code
Number
HaulingDistance Zone Number12345
Douglas-Fir
DF
1
$612
$605
$598
$591
$584252251550850149435024954884814744502495488481474
Western Redcedar(2)
RC
1
631
624
617
610
603
Western Hemlock(3)
WH
1
351
344
337
330
323235134433733032333513443373303234335328321314307
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
(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.
|
Species
|
Timber Quality Code
|
Hauling
|
||||
|
|
|
|
|
|||
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 |
Species
TABLE 4—Proposed Stumpage Value Table
Stumpage Value Area 4
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species Name
Code
Timber
Quality
Code
Number
HaulingDistance Zone Number 12345
Douglas-Fir(2)
DF
1
$612
$605
$598
$591
$584254653953252551835024954884814744502495488481474
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572204197190183176
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and
Other Conifer(4)
WH
1
339
332
325
318
311233833132431731033383313243173104336329322315308
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
(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.
|
Species
|
Timber Quality Code Number |
Hauling
|
||||
|
|
|
|
|
|||
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 |
|
Species
|
Timber Quality Code Number |
Hauling
|
||||
|
|
|
|
|
|||
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) |
|
|
|
|
|
|
|
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 Species
TABLE 7—Proposed Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Name
Code
Timber
Quality
Code
Number
HaulingDistance Zone Number12345
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
2572204197190183176
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 & ShingleBlocks(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.
Species TABLE 1—Proposed Stumpage Value Table Name Species Code Quality Code Number Distance Zone Number 1 2 3 4 5
TABLE 8—Proposed Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species Name
Code
Timber
Quality
Code
Number
HaulingDistance Zone Number12345
Douglas-Fir(2)
DF
1
$598
$591
$584
$577
$570253252551851150434884814744674604488481474467460
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572204197190183176
Western Redcedar(3)
RC
1
617
610
603
596
589
Western Hemlock and
Other Conifer(4)
WH
1
325
318
311
304
297232431731030329633243173103032964322315308301294
Red Alder
RA
1
342
335
328
321
3142197190183176169
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
(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.))
Stumpage Value Area 1
July 1 through December 31, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Hauling
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.
TABLE 2—Proposed Stumpage Value Table Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Value Area 2
July 1 through December 31, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
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. |
TABLE 4—Proposed Stumpage Value Table Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Value Area 4
July 1 through December 31, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
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. |
TABLE 7—Proposed Stumpage Value Table Species Name Species Code Distance Zone Number 1 2 3 4 5 Blocks(6) RCF 1 76 69 62 55 48
Stumpage Value Area 7
July 1 through December 31, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Timber
Quality
Code
Number
Hauling
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
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.
TABLE 8—Proposed Stumpage Value Table Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Value Area 10
July 1 through December 31, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
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.
(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, 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.]