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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