WSR 98-10-124

PROPOSED RULES

DEPARTMENT OF REVENUE

[Filed May 6, 1998, 11:47 a.m.]



Original Notice.

Preproposal statement of inquiry was filed as WSR 98-05-074.

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 second half of 1998. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber.

Statutory Authority for Adoption: RCW 82.32.330 and 84.33.096.

Statute Being Implemented: RCW 84.33.091.

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, 711 Capitol Way South, Suite #303, Olympia, WA, (360) 586-3505; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

Agency Comments or Recommendations, if any, as to Statutory Language, Implementation, Enforcement, and Fiscal Matters: No comments or recommendations are submitted.

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 a semi-annual 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: See explanation above. Values are updated.

No small business economic impact statement has been prepared under chapter 19.85 RCW. Updating the stumpage value tables are required by law. The rule does not impose a responsibility or require a small business to perform something that is not already required by law.

Section 201, chapter 403, Laws of 1995, 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 10, 1998, at 10 a.m.

Assistance for Persons with Disabilities: Contact Janet Schilter by June 3, 1998, TDD 1-800-451-7985, or (360) 753-3217.

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, FAX (360) 664-0693, by June 10, 1998.

Date of Intended Adoption: June 30, 1998.

May 4, 1998

Russell W. Brubaker

Assistant Director

OTS-2224.1

AMENDATORY SECTION (Amending WSR 98-02-015, filed 12/30/97, effective 1/1/98)



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, 1998:





((TABLE 1--Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir

DF

1

$842

$835

$828

$821

$814
2 680 673 666 659 652
3 629 622 615 608 601
4 421 414 407 400 393


Western Redcedar2

RC

1

782

775

768

761

754
2 754 747 740 733 726
3 694 687 680 673 666
4 651 644 637 630 623


Western Hemlock3

WH

1

431

424

417

410

403
2 395 388 381 374 367
3 379 372 365 358 351
4 282 275 268 261 254


Other Conifer

OC

1

431

424

417

410

403
2 395 388 381 374 367
3 379 372 365 358 351
4 282 275 268 261 254


Red Alder

RA

1

194

187

180

173

166
2 148 141 134 127 120
3 36 29 22 15 8


Black Cottonwood

BC

1

50

43

36

29

22
2 28 21 14 7 1
3 20 13 6 1 1


Other Hardwood

OH

1

136

129

122

115

108
2 95 88 81 74 67
3 37 30 23 16 9


Douglas-fir Poles and

Piles





DFL



1



944



937



930



923



916


Western Redcedar Poles

and Piles





RCL



1



944



937



930



923



916


Chipwood4

CHW

1

1

1

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


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 ton.

5 Stumpage value per 8 lineal feet or portion thereof.

6 Stumpage value per lineal foot.

TABLE 2--Stumpage Value Table

Stumpage Value Area 2

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir

DF

1

$665

$658

$651

$644

$637
2 625 618 611 604 597
3 603 596 589 582 575
4 264 257 250 243 236


Western Redcedar2

RC

1

782

775

768

761

754
2 754 747 740 733 726
3 694 687 680 673 666
4 651 644 637 630 623


Western Hemlock3

WH

1

410

403

396

389

382
2 398 391 384 377 370
3 372 365 358 351 344
4 306 299 292 285 278


Other Conifer

OC

1

410

403

396

389

382
2 398 391 384 377 370
3 372 365 358 351 344
4 306 299 292 285 278


Red Alder

RA

1

194

187

180

173

166
2 148 141 134 127 120
3 36 29 22 15 8


Black Cottonwood

BC

1

50

43

36

29

22
2 28 21 14 7 1
3 20 13 6 1 1


Other Hardwood

OH

1

136

129

122

115

108
2 95 88 81 74 67
3 37 30 23 16 9


Douglas-fir Poles and

Piles





DFL



1



944



937



930



923



916


Western Redcedar Poles

and Piles





RCL



1



944



937



930



923



916


Chipwood4

CHW

1

1

1

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


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 ton.

5 Stumpage value per 8 lineal feet or portion thereof.

6 Stumpage value per lineal foot.

TABLE 3--Stumpage Value Table

Stumpage Value Area 3

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir

DF

1

$698

$691

$684

$677

$670
2 640 633 626 619 612
3 422 415 408 401 394
4 368 361 354 347 340


Western Redcedar2

RC

1

782

775

768

761

754
2 754 747 740 733 726
3 694 687 680 673 666
4 651 644 637 630 623


Western Hemlock3

WH

1

421

414

407

400

393
2 421 414 407 400 393
3 388 381 374 367 360
4 270 263 256 249 242


Other Conifer

OC

1

421

414

407

400

393
2 421 414 407 400 393
3 388 381 374 367 360
4 270 263 256 249 242


Red Alder

RA

1

194

187

180

173

166
2 148 141 134 127 120
3 36 29 22 15 8


Black Cottonwood

BC

1

50

43

36

29

22
2 28 21 14 7 1
3 20 13 6 1 1


Other Hardwood

OH

1

136

129

122

115

108
2 95 88 81 74 67
3 37 30 23 16 9


Douglas-fir Poles and

Piles





DFL



1



944



937



930



923



916


Western Redcedar Poles and Piles



RCL



1



944



937



930



923



916


Chipwood4

CHW

1

1

1

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


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 ton.

5 Stumpage value per 8 lineal feet or portion thereof.

6 Stumpage value per lineal foot.

TABLE 4--Stumpage Value Table

Stumpage Value Area 4

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$698

$691

$684

$677

$670
2 670 663 656 649 642
3 639 632 625 618 611
4 488 481 474 467 460


Lodgepole Pine

LP

1

215

208

201

194

187


Ponderosa Pine

PP

1

403

396

389

382

375
2 270 263 256 249 242


Western Redcedar3

RC

1

782

775

768

761

754
2 754 747 740 733 726
3 694 687 680 673 666
4 651 644 637 630 623


Western Hemlock4

WH

1

412

405

398

391

384
2 412 405 398 391 384
3 389 382 375 368 361
4 290 283 276 269 262


Other Conifer

OC

1

412

405

398

391

384
2 412 405 398 391 384
3 389 382 375 368 361
4 290 283 276 269 262


Red Alder

RA

1

194

187

180

173

166
2 148 141 134 127 120
3 36 29 22 15 8


Black Cottonwood

BC

1

50

43

36

29

22
2 28 21 14 7 1
3 20 13 6 1 1


Other Hardwood

OH

1

136

129

122

115

108
2 95 88 81 74 67
3 37 30 23 16 9


Douglas-fir Poles and

Piles





DFL



1



944



937



930



923



916


Western Redcedar Poles

and Piles





RCL



1



944



937



930



923



916


Chipwood5

CHW

1

1

1

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 Posts6

RCP

1

0.45

0.45

0.45

0.45

0.45


DF Christmas Trees7

DFX

1

0.25

0.25

0.25

0.25

0.25


Other Christmas Trees7

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 ton.

6 Stumpage value per 8 lineal feet or portion thereof.

7 Stumpage value per lineal foot.

TABLE 5--Stumpage Value Table

Stumpage Value Area 5

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$665

$658

$651

$644

$637
2 636 629 622 615 608
3 512 505 498 491 484
4 342 335 328 321 314


Lodgepole Pine

LP

1

215

208

201

194

187


Ponderosa Pine

PP

1

403

396

389

382

375
2 270 263 256 249 242


Western Redcedar3

RC

1

782

775

768

761

754
2 754 747 740 733 726
3 694 687 680 673 666
4 651 644 637 630 623


Western Hemlock4

WH

1

394

387

380

373

366
2 384 377 370 363 356
3 328 321 314 307 300
4 213 206 199 192 185


Other Conifer

OC

1

394

387

380

373

366
2 384 377 370 363 356
3 328 321 314 307 300
4 213 206 199 192 185


Red Alder

RA

1

194

187

180

173

166
2 148 141 134 127 120
3 36 29 22 15 8


Black Cottonwood

BC

1

50

43

36

29

22
2 28 21 14 7 1
3 20 13 6 1 1


Other Hardwood

OH

1

136

129

122

115

108
2 95 88 81 74 67
3 37 30 23 16 9


Douglas-fir Poles and

Piles





DFL



1



944



937



930



923



916


Western Redcedar Poles

and Piles





RCL



1



944



937



930



923



916


Chipwood5

CHW

1

1

1

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 Posts6

RCP

1

0.45

0.45

0.45

0.45

0.45


DF Christmas Trees7

DFX

1

0.25

0.25

0.25

0.25

0.25


Other Christmas Trees7

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 ton.

6 Stumpage value per 8 lineal feet or portion thereof.

7 Stumpage value per lineal foot.

TABLE 6--Stumpage Value Table

Stumpage Value Area 6

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$362

$355

$348

$341

$334


Engelmann Spruce

ES

1

217

210

203

196

189


Lodgepole Pine

LP

1

215

208

201

194

187


Ponderosa Pine

PP

1

403

396

389

382

375
2 270 263 256 249 242


Western Redcedar3

RC

1

382

375

368

361

354


True Firs4

WH

1

227

220

213

206

199


Western White Pine

WP

1

402

395

388

381

374


Hardwoods

OH

1

50

43

36

29

22


Western Redcedar Poles

and Piles



RCL



1



516



509



502



495



488


Small Logs5

SML

1

28

27

26

25

24


Chipwood5

CHW

1

1

1

1

1

1


RC Shake & Shingle Blocks



RCF



1



92



85



78



71



64


LP & Other Posts6

LPP

1

0.35

0.35

0.35

0.35

0.35


Pine Christmas Trees7

PX

1

0.25

0.25

0.25

0.25

0.25


Other Christmas Trees8

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 ton.

6 Stumpage value per 8 lineal feet or portion thereof.

7 Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

8 Stumpage value per lineal foot.

TABLE 7--Stumpage Value Table

Stumpage Value Area 7

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$306

$299

$292

$285

$278


Engelmann Spruce

ES

1

217

210

203

196

189


Lodgepole Pine

LP

1

215

208

201

194

187


Ponderosa Pine

PP

1

403

396

389

382

375
2 295 288 281 274 267


Western Redcedar3

RC

1

382

375

368

361

354


True Firs4

WH

1

255

248

241

234

227


Western White Pine

WP

1

402

395

388

381

374


Hardwoods

OH

1

50

43

36

29

22


Western Redcedar Poles

and Piles





RCL



1



516



509



502



495



488


Small Logs5

SML

1

21

20

19

18

17


Chipwood5

CHW

1

1

1

1

1

1


RC Shake & Shingle

Blocks





RCF



1



92



85



78



71



64


LP & Other Posts6

LPP

1

0.35

0.35

0.35

0.35

0.35


Pine Christmas Trees7

PX

1

0.25

0.25

0.25

0.25

0.25


Other Christmas Trees8

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 ton.

6 Stumpage value per 8 lineal feet or portion thereof.

7 Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

8 Stumpage value per lineal foot.

TABLE 8--Stumpage Value Table

Stumpage Value Area 10

January 1 through June 30, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$684

$677

$670

$663

$656
2 656 649 642 635 628
3 625 618 611 604 597
4 474 467 460 453 446


Lodgepole Pine

LP

1

215

208

201

194

187


Ponderosa Pine

PP

1

403

396

389

382

375
2 270 263 256 249 242


Western Redcedar3

RC

1

768

761

754

747

740
2 740 733 726 719 712
3 680 673 666 659 652
4 637 630 623 616 609


Western Hemlock4

WH

1

398

391

384

377

370
2 398 391 384 377 370
3 375 368 361 354 347
4 276 269 262 255 248


Other Conifer

OC

1

398

391

384

377

370
2 398 391 384 377 370
3 375 368 361 354 347
4 276 269 262 255 248


Red Alder

RA

1

180

173

166

159

152
2 134 127 120 113 106
3 22 15 8 1 1


Black Cottonwood

BC

1

36

29

22

15

8
2 14 7 1 1 1
3 6 1 1 1 1


Other Hardwood

OH

1

122

115

108

101

94
2 81 74 67 60 53
3 23 16 9 2 1


Douglas-fir Poles and

Piles





DFL



1



930



923



916



909



902


Western Redcedar Poles

and Piles





RCL



1



930



923



916



909



902


Chipwood5

CHW

1

1

1

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 Posts6

RCP

1

0.45

0.45

0.45

0.45

0.45


DF Christmas Trees7

DFX

1

0.25

0.25

0.25

0.25

0.25


Other Christmas Trees7

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 ton.

6 Stumpage value per 8 lineal feet or portion thereof.

7 Stumpage value per lineal foot.))

TABLE 1--Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir

DF

1

$616

$609

$602

$595

$588
2 606 599 592 585 578
3 564 557 550 543 536
4 303 296 289 282 275


Western Redcedar2

RC

1

1281

1274

1267

1260

1253
2 950 943 936 929 922
3 781 774 767 760 753
4 737 730 723 716 709


Western Hemlock3

WH

1

401

394

387

380

373
2 375 368 361 354 347
3 357 350 343 336 329
4 279 272 265 258 251


Other Conifer

OC

1

401

394

387

380

373
2 375 368 361 354 347
3 357 350 343 336 329
4 279 272 265 258 251


Red Alder

RA

1

212

205

198

191

184
2 161 154 147 140 133
3 119 112 105 98 91


Black Cottonwood

BC

1

62

55

48

41

34
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood

OH

1

141

134

127

120

113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles

DFL

1

986

979

972

965

958


Western Redcedar Poles

RCL

1

986

979

972

965

958


Chipwood

CHW

1

1

1

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


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.

TABLE 2--Stumpage Value Table

Stumpage Value Area 2

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir

DF

1

$616

$609

$602

$595

$588
2 554 547 540 533 526
3 530 523 516 509 502
4 295 288 281 274 267


Western Redcedar2

RC

1

1281

1274

1267

1260

1253
2 950 943 936 929 922
3 781 774 767 760 753
4 737 730 723 716 709


Western Hemlock3

WH

1

401

394

387

380

373
2 393 386 379 372 365
3 379 372 365 358 351
4 291 284 277 270 263


Other Conifer

OC

1

401

394

387

380

373
2 393 386 379 372 365
3 379 372 365 358 351
4 291 284 277 270 263


Red Alder

RA

1

212

205

198

191

184
2 161 154 147 140 133
3 119 112 105 98 91


Black Cottonwood

BC

1

62

55

48

41

34
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood

OH

1

141

134

127

120

113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles

DFL

1

986

979

972

965

958


Western Redcedar Poles

RCL

1

986

979

972

965

958


Chipwood

CHW

1

1

1

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


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.

TABLE 3--Stumpage Value Table

Stumpage Value Area 3

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber

Quality

Code

Number



Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$616

$609

$602

$595

$588
2 534 527 520 513 506
3 484 477 470 463 456
4 336 329 322 315 308


Western Redcedar3

RC

1

1281

1274

1267

1260

1253
2 950 943 936 929 922
3 781 774 767 760 753
4 737 730 723 716 709


Western Hemlock4

WH

1

401

394

387

380

373
2 378 371 364 357 350
3 354 347 340 333 326
4 248 241 234 227 220


Other Conifer

OC

1

401

394

387

380

373
2 378 371 364 357 350
3 354 347 340 333 326
4 248 241 234 227 220


Red Alder

RA

1

212

205

198

191

184
2 161 154 147 140 133
3 119 112 105 98 91


Black Cottonwood

BC

1

62

55

48

41

34
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood

OH

1

141

134

127

120

113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles

DFL

1

986

979

972

965

958


Western Redcedar Poles

RCL

1

986

979

972

965

958


Chipwood

CHW

1

1

1

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


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.

TABLE 4--Stumpage Value Table

Stumpage Value Area 4

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$737

$730

$723

$716

$709
2 586 579 572 565 558
3 517 510 503 496 489
4 361 354 347 340 333


Lodgepole Pine

LP

1

217

210

203

196

189


Ponderosa Pine

PP

1

538

531

524

517

510
2 235 228 221 214 207


Western Redcedar3

RC

1

1281

1274

1267

1260

1253
2 950 943 936 929 922
3 781 774 767 760 753
4 737 730 723 716 709


Western Hemlock4

WH

1

401

394

387

380

373
2 396 389 382 375 368
3 374 367 360 353 346
4 288 281 274 267 260


Other Conifer

OC

1

401

394

387

380

373
2 396 389 382 375 368
3 374 367 360 353 346
4 288 281 274 267 260


Red Alder

RA

1

212

205

198

191

184
2 161 154 147 140 133
3 119 112 105 98 91


Black Cottonwood

BC

1

62

55

48

41

34
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood

OH

1

141

134

127

120

113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles

DFL

1

986

979

972

965

958


Western Redcedar Poles

RCL

1

986

979

972

965

958


Chipwood

CHW

1

1

1

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


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.

TABLE 5--Stumpage Value Table

Stumpage Value Area 5

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$616

$609

$602

$595

$588
2 574 567 560 553 546
3 532 525 518 511 504
4 379 372 365 358 351


Lodgepole Pine

LP

1

217

210

203

196

189


Ponderosa Pine

PP

1

538

531

524

517

510
2 235 228 221 214 207


Western Redcedar3

RC

1

1281

1274

1267

1260

1253
2 950 943 936 929 922
3 781 774 767 760 753
4 737 730 723 716 709


Western Hemlock4

WH

1

401

394

387

380

373
2 363 356 349 342 335
3 324 317 310 303 296
4 290 283 276 269 262


Other Conifer

OC

1

401

394

387

380

373
2 363 356 349 342 335
3 324 317 310 303 296
4 290 283 276 269 262


Red Alder

RA

1

212

205

198

191

184
2 161 154 147 140 133
3 119 112 105 98 91


Black Cottonwood

BC

1

62

55

48

41

34
2 25 18 11 4 1
3 22 15 8 1 1


Other Hardwood

OH

1

141

134

127

120

113
2 98 91 84 77 70
3 60 53 46 39 32


Douglas-fir Poles

DFL

1

986

979

972

965

958


Western Redcedar Poles

RCL

1

986

979

972

965

958


Chipwood

CHW

1

1

1

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


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.

TABLE 6--Stumpage Value Table

Stumpage Value Area 6

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$281

$274

$267

$260

$253


Engelmann Spruce

ES

1

211

204

197

190

183


Lodgepole Pine

LP

1

217

210

203

196

189


Ponderosa Pine

PP

1

538

531

524

517

510
2 235 228 221 214 207


Western Redcedar3

RC

1

417

410

403

396

389


True Firs4

WH

1

269

262

255

248

241


Western White Pine

WP

1

420

413

406

399

392


Hardwoods

OH

1

50

43

36

29

22


Western Redcedar Poles

RCL

1

516

509

502

495

488


Small Logs

SML

1

27

26

25

24

23


Chipwood

CHW

1

1

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


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.

TABLE 7--Stumpage Value Table

Stumpage Value Area 7

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$281

$274

$267

$260

$253


Engelmann Spruce

ES

1

211

204

197

190

183


Lodgepole Pine

LP

1

217

210

203

196

189


Ponderosa Pine

PP

1

538

531

524

517

510
2 235 228 221 214 207


Western Redcedar3

RC

1

417

410

403

396

389


True Firs4

WH

1

269

262

255

248

241


Western White Pine

WP

1

420

413

406

399

392


Hardwoods

OH

1

50

43

36

29

22


Western Redcedar Poles

RCL

1

516

509

502

495

488


Small Logs

SML

1

20

19

18

17

16


Chipwood

CHW

1

1

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


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.

TABLE 8--Stumpage Value Table

Stumpage Value Area 10

July 1 through December 31, 1998



Stumpage Values per Thousand Board Feet Net Scribner Log Scale1









Species

Name







Species

Code



Timber Quality Code Number

Hauling

Distance Zone Number



1

2

3

4

5


Douglas-Fir2

DF

1

$723

$716

$709

$702

$695
2 572 565 558 551 544
3 503 496 489 482 475
4 347 340 333 326 319


Lodgepole Pine

LP

1

217

210

203

196

189


Ponderosa Pine

PP

1

538

531

524

517

510
2 235 228 221 214 207


Western Redcedar3

RC

1

1267

1260

1253

1246

1239
2 936 929 922 915 908
3 767 760 753 746 739
4 723 716 709 702 695


Western Hemlock4

WH

1

387

380

373

366

359
2 382 375 368 361 354
3 360 353 346 339 332
4 274 267 260 253 246


Other Conifer

OC

1

387

380

373

366

359
2 382 375 368 361 354
3 360 353 346 339 332
4 274 267 260 253 246


Red Alder

RA

1

198

191

184

177

170
2 147 140 133 126 119
3 105 98 91 84 77


Black Cottonwood

BC

1

48

41

34

27

20
2 11 4 1 1 1
3 8 1 1 1 1


Other Hardwood

OH

1

127

120

113

106

99
2 84 77 70 63 56
3 46 39 32 25 18


Douglas-fir Poles

DFL

1

972

965

958

951

944


Western Redcedar Poles

RCL

1

972

965

958

951

944


Chipwood

CHW

1

1

1

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


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.





(3) Harvest value adjustments. Harvest value adjustments relating to the various logging and harvest conditions shall be allowed against the stumpage values as set forth in subsection (2) of this section for the designated stumpage value areas. See WAC 458-40-670 for more information about these adjustments.

The following harvest adjustment tables are hereby adopted for use during the period of ((January)) July 1 through ((June 30)) December 31, 1998:





TABLE 9--Harvest Adjustment Table

Stumpage Value Areas 1, 2, 3, 4, 5, and 10

((January)) July 1 through ((June 30)) December 31, 1998





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, 1998





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 ((30%)) 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



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 Yellow Cedar. (Stat. Ref. - 36 CFR 223.10)



State, and Other Nonfederal, Public Timber Sales: Western Red Cedar only. (Stat. Ref. - 50 USC appendix 2406.1)



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. 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.]
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