Original Notice.

Preproposal statement of inquiry was filed as WSR 00-08-109.

Title of Rule: WAC 458-40-660 Timber excise tax -- Stumpage value tables.

Purpose: Provide taxpayers with stumpage value tables to determine timber excise tax as required by RCW 82.33.091.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Statute Being Implemented: RCW 84.33.091, 82.32.060, and 84.33.077.

Summary: The rule contains eight tables of stumpage values. These eight tables represent the areas in the state in which timber is harvested. Each table breaks out the values by timber species, quality, and a downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre which is harvested, logging conditions, remote island harvesting, and thinning. In addition, the rule also contains a domestic market adjustment table for export restricted public timber not sold through a competitive bidding process.

The rule is being amended to reflect amendments to the quality codes and proposed changes to the harvest adjustments. Logging conditions for the western part of the state will change from using slope to equipment as a basis for adjustments. Volume per acre adjustments will be simplified and allow for larger cost adjustments. The thinning adjustment will also be simplified by moving from two adjustments that were sometimes difficult to determine (volume per log) to one adjustment.

Reasons Supporting Proposal: Higher harvesting costs in western Washington are currently better reflected by equipment than by slope. Slope and the difficult terrain will still be represented in the adjustment for equipment because of the need for specialized equipment to harvest on steep terrain. The volume per acre adjustments simplify tax reporting and better reflect the higher costs of harvesting timber in lower volume areas by providing fewer adjustments at (generally) a higher amount. Changes made to the quality codes, explained in the CR-102 for WAC 458-40-650, is the reason for amending the stumpage value tables.

Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 Union Avenue, #400, Olympia, WA, (360) 570-6126; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

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 semiannual basis. The tables set out for each stumpage value area the amount that each species or subclassification of timber would sell for at a voluntary sale made in the ordinary course of business for purpose of immediate harvest. Timber harvesters, other than small harvesters, use the tables as a basis for calculating the amount of timber excise tax owed. The anticipated effects of changes made in the rule is that better values will be more simply calculated under the changes made to the tables and harvest adjustments.

Proposal Changes the Following Existing Rules: Harvest adjustments and quality codes within the tables are amended. See Explanation of Rule above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required when a legislative rule is being adopted under RCW 34.05.0328.

RCW 34.05.328 applies to this rule adoption. These are significant legislative rules pursuant to RCW 34.05.328 (5)(a)(i).

Hearing Location: Department of Revenue, Conference Room, Target Place Building, No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on August 15, 2000, at 10 a.m.

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

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail edr@dor.wa.gov, by August 15, 2000.

Date of Intended Adoption: September 15, 2000.

June 21, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

OTS-4125.1

AMENDATORY SECTION(Amending WSR 00-02-019, filed 12/27/99, effective 1/1/00)

WAC 458-40-660
Timber excise tax--Stumpage value tables -- Stumpage value adjustments.

(1) Introduction. This ((section sets forth the)) rule provides stumpage value tables and ((the)) stumpage value adjustments ((that are)) used to calculate the amount of a harvester's timber excise tax ((owed by a timber harvester)).

(2) Stumpage value tables. The following stumpage value tables are ((hereby adopted for use in reporting)) used to calculate the taxable value of stumpage harvested ((during the period)) from January 1 through June 30, ((2000)) 2001:

TABLE 1—Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, ((2000)) 2001

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	$536	$529	$522	$515	$508
		2	442	435	428	421	414
		3	439	432	425	418	411
		4	439	432	425	418	411
Western Redcedar2	RC	1	726	719	712	705	698
		((2	726	719	712	705	698
		3	705	698	691	684	677
		4	689	682	675	668	661))
Western Hemlock and Other Conifer 3	WH	1	371	364	357	350	343
		2	370	363	356	349	342
		3	339	332	325	318	311
		4	334	327	320	313	306
((Other Conifer	OC	1	371	364	357	350	343
		2	370	363	356	349	342
		3	339	332	325	318	311
		4	334	327	320	313	306))
Red Alder	RA	1	258	251	244	237	230
		2	223	216	209	202	195
		((3	180	173	166	159	152))
Black Cottonwood	BC	1	81	74	67	60	53
		((2	81	74	67	60	53
		3	15	8	1	1	1))
Other Hardwood	OH	1	136	129	122	115	108
		((2	116	109	102	95	88
		3	83	76	69	62	55))
Douglas-fir Poles	DFL	1	845	838	831	824	817
Western Redcedar Poles	RCL	1	845	838	831	824	817
Chipwood	CHW	1	3	2	1	1	1
RC Shake Blocks	RCS	1	303	296	289	282	275
RC Shingle Blocks	RCF	1	121	114	107	100	93
RC & Other Posts4	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees5	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees5	TFX	1	0.50	0.50	0.50	0.50	0.50

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$515	$508	$501	$494	$487
		2	461	454	447	440	433
		3	439	432	425	418	411
		4	351	344	337	330	323
Western Redcedar2	RC	1	726	719	712	705	698
		((2	726	719	712	705	698
		3	705	698	691	684	677
		4	689	682	675	668	661))
Western Hemlock and Other Conifer 3	WH	1	370	363	356	349	342
		2	370	363	356	349	342
		3	345	338	331	324	317
		4	333	326	319	312	305
((Other Conifer	OC	1	370	363	356	349	342
		2	370	363	356	349	342
		3	345	338	331	324	317
		4	333	326	319	312	305))
Red Alder	RA	1	258	251	244	237	230
		2	223	216	209	202	195
		((3	180	173	166	159	152))
Black Cottonwood	BC	1	81	74	67	60	53
		((2	81	74	67	60	53
		3	15	8	1	1	1))
Other Hardwood	OH	1	136	129	122	115	108
		((2	116	109	102	95	88
		3	83	76	69	62	55))
Douglas-fir Poles	DFL	1	845	838	831	824	817
Western Redcedar Poles	RCL	1	845	838	831	824	817
Chipwood	CHW	1	3	2	1	1	1
RC Shake Blocks	RCS	1	303	296	289	282	275
RC Shingle Blocks	RCF	1	121	114	107	100	93
RC & Other Posts4	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees5	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees5	TFX	1	0.50	0.50	0.50	0.50	0.50

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$536	$529	$522	$515	$508
		2	419	412	405	398	391
		3	419	412	405	398	391
		4	419	412	405	398	391
Western Redcedar3	RC	1	726	719	712	705	698
		((2	726	719	712	705	698
		3	705	698	691	684	677
		4	689	682	675	668	661))
Western Hemlock and Other Conifer 4	WH	1	371	364	357	350	343
		2	367	360	353	346	339
		3	333	326	319	312	305
		4	270	263	256	249	242
((Other Conifer	OC	1	371	364	357	350	343
		2	367	360	353	346	339
		3	333	326	319	312	305
		4	270	263	256	249	242))
Red Alder	RA	1	258	251	244	237	230
		2	223	216	209	202	195
		((3	180	173	166	159	152))
Black Cottonwood	BC	1	81	74	67	60	53
		((2	81	74	67	60	53
		3	15	8	1	1	1))
Other Hardwood	OH	1	136	129	122	115	108
		((2	116	109	102	95	88
		3	83	76	69	62	55))
Douglas-fir Poles	DFL	1	845	838	831	824	817
Western Redcedar Poles	RCL	1	845	838	831	824	817
Chipwood	CHW	1	3	2	1	1	1
RC Shake Blocks	RCS	1	303	296	289	282	275
RC Shingle Blocks	RCF	1	121	114	107	100	93
RC & Other Posts5	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees6	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees6	TFX	1	0.50	0.50	0.50	0.50	0.50

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$557	$550	$543	$536	$529
		2	450	443	436	429	422
		3	431	424	417	410	403
		4	431	424	417	410	403
Lodgepole Pine	LP	1	242	235	228	221	214
Ponderosa Pine	PP	1	350	343	336	329	322
		2	212	205	198	191	184
Western Redcedar3	RC	1	726	719	712	705	698
		((2	726	719	712	705	698
		3	705	698	691	684	677
		4	689	682	675	668	661))
Western Hemlock and Other Conifer 4	WH	1	414	407	400	393	386
		2	414	407	400	393	386
		3	355	348	341	334	327
		4	343	336	329	322	315
((Other Conifer	OC	1	414	407	400	393	386
		2	414	407	400	393	386
		3	355	348	341	334	327
		4	343	336	329	322	315))
Red Alder	RA	1	258	251	244	237	230
		2	223	216	209	202	195
		((3	180	173	166	159	152))
Black Cottonwood	BC	1	81	74	67	60	53
		((2	81	74	67	60	53
		3	15	8	1	1	1))
Other Hardwood	OH	1	136	129	122	115	108
		((2	116	109	102	95	88
		3	83	76	69	62	55))
Douglas-fir Poles	DFL	1	845	838	831	824	817
Western Redcedar Poles	RCL	1	845	838	831	824	817
Chipwood	CHW	1	3	2	1	1	1
RC Shake Blocks	RCS	1	303	296	289	282	275
RC Shingle Blocks	RCF	1	121	114	107	100	93
RC & Other Posts5	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees6	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees6	TFX	1	0.50	0.50	0.50	0.50	0.50

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$543	$536	$529	$522	$515
		2	431	424	417	410	403
		3	394	387	380	373	366
		4	394	387	380	373	366
Lodgepole Pine	LP	1	242	235	228	221	214
Ponderosa Pine	PP	1	350	343	336	329	322
		2	212	205	198	191	184
Western Redcedar3	RC	1	726	719	712	705	698
		((2	726	719	712	705	698
		3	705	698	691	684	677
		4	689	682	675	668	661))
Western Hemlock and Other Conifer 4	WH	1	378	371	364	357	350
		2	378	371	364	357	350
		3	342	335	328	321	314
		4	269	262	255	248	241
((Other Conifer	OC	1	378	371	364	357	350
		2	378	371	364	357	350
		3	342	335	328	321	314
		4	269	262	255	248	241))
Red Alder	RA	1	258	251	244	237	230
		2	223	216	209	202	195
		((3	180	173	166	159	152))
Black Cottonwood	BC	1	81	74	67	60	53
		((2	81	74	67	60	53
		3	15	8	1	1	1))
Other Hardwood	OH	1	136	129	122	115	108
		((2	116	109	102	95	88
		3	83	76	69	62	55))
Douglas-fir Poles	DFL	1	845	838	831	824	817
Western Redcedar Poles	RCL	1	845	838	831	824	817
Chipwood	CHW	1	3	2	1	1	1
RC Shake Blocks	RCS	1	303	296	289	282	275
RC Shingle Blocks	RCF	1	121	114	107	100	93
RC & Other Posts5	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees6	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees6	TFX	1	0.50	0.50	0.50	0.50	0.50

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$287	$280	$273	$266	$259
((Engelmann Spruce	ES	1	233	226	219	212	205))
Lodgepole Pine	LP	1	242	235	228	221	214
Ponderosa Pine	PP	1	350	343	336	329	322
		2	212	205	198	191	184
Western Redcedar3	RC	1	539	532	525	518	511
True Firs and Engelmann Spruce4	WH	1	222	215	208	201	194
Western White Pine	WP	1	346	339	332	325	318
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	516	509	502	495	488
Small Logs	SML	1	21	20	19	18	17
Chipwood	CHW	1	2	1	1	1	1
RC Shake & Shingle Blocks	RCF	1	92	85	78	71	64
LP & Other Posts5	LPP	1	0.35	0.35	0.35	0.35	0.35
Pine Christmas Trees6	PX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees7	DFX	1	0.25	0.25	0.25	0.25	0.25

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$287	$280	$273	$266	$259
((Engelmann Spruce	ES	1	233	226	219	212	205))
Lodgepole Pine	LP	1	246	239	232	225	218
Ponderosa Pine	PP	1	392	385	378	371	364
		2	305	298	291	284	277
Western Redcedar3	RC	1	539	532	525	518	511
True Firs and Engelmann Spruce4	WH	1	213	206	199	192	185
Western White Pine	WP	1	346	339	332	325	318
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	516	509	502	495	488
Small Logs	SML	1	22	21	20	19	18
Chipwood	CHW	1	2	1	1	1	1
RC Shake & Shingle Blocks	RCF	1	92	85	78	71	64
LP & Other Posts5	LPP	1	0.35	0.35	0.35	0.35	0.35
Pine Christmas Trees6	PX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees7	DFX	1	0.25	0.25	0.25	0.25	0.25

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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

January 1 through June 30, ((2000)) 2001

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	$543	$536	$529	$522	$515
		2	436	429	422	415	408
		3	417	410	403	396	389
		4	417	410	403	396	389
Lodgepole Pine	LP	1	242	235	228	221	214
Ponderosa Pine	PP	1	350	343	336	329	322
		2	212	205	198	191	184
Western Redcedar3	RC	1	712	705	698	691	684
		((2	712	705	698	691	684
		3	691	684	677	670	663
		4	675	668	661	654	647))
Western Hemlock and Other Conifer4	WH	1	400	393	386	379	372
		2	400	393	386	379	372
		3	341	334	327	320	313
		4	329	322	315	308	301
((Other Conifer	OC	1	400	393	386	379	372
		2	400	393	386	379	372
		3	341	334	327	320	313
		4	329	322	315	308	301))
Red Alder	RA	1	244	237	230	223	216
		2	209	202	195	188	181
		((3	166	159	152	145	138))
Black Cottonwood	BC	1	67	60	53	46	39
		((2	67	60	53	46	39
		3	15	8	1	1	1))
Other Hardwood	OH	1	122	115	108	101	94
		((2	102	95	88	81	74
		3	69	62	55	48	41))
Douglas-fir Poles	DFL	1	831	824	817	810	803
Western Redcedar Poles	RCL	1	831	824	817	810	803
Chipwood	CHW	1	3	2	1	1	1
RC Shake Blocks	RCS	1	303	296	289	282	275
RC Shingle Blocks	RCF	1	121	114	107	100	93
RC & Other Posts5	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees6	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees6	TFX	1	0.50	0.50	0.50	0.50	0.50

1	Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.

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)) rule for the designated stumpage value areas((.      See WAC 458-40-670 for more information about these adjustments.)) 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 including 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. The following board foot weight scale conversion factors must be used when converting chipwood and small log tons to thousand board feet Scribner:

TABLE 9 -- Board foot weight scale factors for chipwood and small logs

Stumpage Value Areas 1, 2, 3, 4, 5, 6, 7 and 10

January 1 through June 30, 2001

The following harvest adjustment tables ((are hereby adopted for use during the period of)) apply from January 1 through June 30, ((2000)) 2001:

TABLE ((9)) 10—Harvest Adjustment Table

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

January 1 through June 30, ((2000)) 2001

TABLE ((10)) 11—Harvest Adjustment Table

Stumpage Value Areas 6 and 7

January 1 through June 30, ((2000)) 2001

TABLE ((11)) 12—Domestic Market Adjustment

Harvest of timber not sold by a competitive bidding process that is prohibited under the authority of state or federal law from foreign export may be eligible for the domestic market adjustment.      The adjustment may be applied only to those species of timber that must be processed domestically.      According to type of sale, the adjustment may be applied to the following species:

Private Timber

Harvest of private timber that is legally restricted from foreign export, under the authority of The Forest Resources Conservation and Shortage Relief Act (Public Law 101-382), (16 U.S.C. Sec. 620 et seq.); the Export Administration Act of 1979 (50 U.S.C. App. 2406(i)); a Cooperative Sustained Yield Unit Agreement made pursuant to the Act of March 29, 1944, (16 U.S.C. Sec. 583-583i); or Washington Administrative Code (WAC 240-15-015(2)) is also eligible for the Domestic Market Adjustment.

The adjustment amounts ((shall be)) are as follows:

Class 1:		SVA's 1 through 6, and 10	$0.00 per MBF
Class 2:		SVA 7	$0.00 per MBF

Note:

The adjustment will not be allowed on special forest products.

[Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091.      00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00;      99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99;      99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99;      98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; 97-14-068, § 458-40-660, filed 6/30/97, effective 7/1/97.      Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091.      97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; 96-02-057, § 458-40-660, filed 12/29/95, effective 1/1/96.      Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200.      95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95.      Statutory Authority: RCW 82.32.300 and 84.33.096.      95-02-038, § 458-40-660, filed 12/30/94, effective 1/1/95.      Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096.      94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; 90-02-049, § 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091. 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.]

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