Subject of Possible Rule Making: Chapter 458-40 WAC, Taxation of forest land and timber, WAC 458-40-500 Property tax, forest land -- Statement of purpose, 458-40-510 Property tax, forest land -- Definitions, 458-40-520 Property tax, forest land -- Classification, designation, removal by assessor, compensating taxes, 458-40-530 Property tax, forest land -- Land grades, 458-40-535 Property tax, forest land -- Operability classes, 458-40-600 Timber excise tax -- Statement of purpose, 458-40-610 Timber excise tax -- Definitions, 458-40-615 Timber excise tax--Stumpage values--Reporting of private stumpage sales to the department, 458-40-620 Timber excise tax -- Tax liability -- Harvester as taxpayer, harvester defined, 458-40-622 Timber excise tax--Tax liability -- Government entity as harvester, 458-40-624 Timber excise tax -- Tax liability -- Reclassified reforestation lands, 458-40-626 Timber excise tax -- Tax liability--Private timber, tax due when timber harvested, 458-40-628 Timber excise tax -- Tax liability -- Public timber lump sum vs. scale sales, 458-40-630 Timber excise tax--Stumpage value -- General definition, 458-40-632 Timber excise tax -- Taxable stumpage value -- Private timber, 458-40-634 Timber excise tax -- Taxable stumpage value -- Small harvester option, 458-40-636 Timber excise tax -- Taxable stumpage value -- Public timber, 458-40-640 Timber excise tax -- Stumpage value area (map), 458-40-670 Timber excise tax -- Stumpage value adjustments -- Chipwood and small log destinations, 458-40-680 Timber excise tax -- Volume harvested -- Approved scaling and grading methods, 458-40-682 Timber excise tax -- Volume harvested -- Sample scaling, 458-40-684 Timber excise tax -- Volume harvested -- Conversions to Scribner Decimal C Scale for Western Washington, 458-40-686 Timber excise tax -- Volume harvested -- Conversions to Scribner Decimal C Scale for Eastern Washington, and 458-40-690 Timber excise tax -- Credit for property tax.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.33.096 and 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is considering a general revision/rewrite of the information provided in chapter 458-40 WAC, with the exception of the information provided in the rules specifically noted above. The purpose of this revision is to update, reorganize, and consolidate the information currently provided in this chapter, and to eliminate rules that are no longer needed.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Robert L. Smith, Forest Tax, P.O. Box 47472, Olympia, WA 98504-7472, phone (360) 753-1385, fax (360) 664-8438, e-mail robertsm@dor.wa.gov.

Location and Date of Public Meeting: At 10:00 a.m. on August 15, 2000, Department of Revenue Conference Room, Target Place Building No. 4, 2735 Harrison Avenue N.W., Olympia, WA.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 570-6176.

June 21, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

© Washington State Code Reviser's Office