WSR 02-10-136

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed May 1, 2002, 11:25 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 02-06-031.

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

     Purpose: To provide taxpayers with stumpage value tables to determine timber excise tax liabilities as required by RCW 84.33.091.

     Statutory Authority for Adoption: RCW 82.32.300 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, damaged timber 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.

     Reasons Supporting Proposal: RCW 84.33.091 requires the values to be updated twice a year. This is the annual midyear update.

     Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 Union Avenue S.E., Suite #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.

     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, which 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.

     The anticipated affect of changes made in the rule is that the updated values will better reflect the current market.

     Proposal Changes the Following Existing Rules: This is an amendment to an existing rule, WAC 458-40-660. See Explanation of Rule above.

     No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact is not required when a legislative rule is being adopted under RCW 34.05.328.

     RCW 34.05.328 applies to this rule adoption. This is a significant legislative rule 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 4, 2002, at 10 a.m.

     Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985, or (360) 570-6175.

     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 June 4, 2002.

     Date of Intended Adoption: June 21, 2002.

April 30, 2002

Alan R. Lynn, Rules Coordinator

Legislation and Policy Division

OTS-5617.2


AMENDATORY SECTION(Amending WSR 02-02-033, filed 12/24/01, effective 1/1/02)

WAC 458-40-660   Timber excise tax--Stumpage value tables -- Stumpage value adjustments.   (1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

     (2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from ((January)) July 1 through ((June 30)) December 31, 2002:


((TABLE 1—Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$702		     
$695
$688
$681
$674
2 522 515 508 501 494
3 431 424 417 410 403
4 360 353 346 339 332

Western Redcedar(2)
RC
1
618
611
604
597
590

Western Hemlock and Other Conifer(3)		 WH 1 279 272 265 258 251
2 224 217 210 203 196
3 223 216 209 202 195
4 196 189 182 175 168

Red Alder
RA
1
321
314
307
300
293
2 297 290 283 276 269

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
187
180
173
166
159

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1103
1096
1089
1082
1075

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$509
$502
$495
$488
$481
2 472 465 458 451 444
3 443 436 429 422 415
4 377 370 363 356 349

Western Redcedar(2)
RC
1
618
611
604
597
590

Western Hemlock and Other Conifer (3)
WH
1
304
297
290
283
276
2 232 225 218 211 204
3 224 217 210 203 196
4 215 208 201 194 187

Red Alder
RA
1
321
314
307
300
293
2 297 290 283 276 269

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
187
180
173
166
159

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1103
1096
1089
1082
1075

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$475
$468
$461
$454
$447
2 414 407 400 393 386
3 397 390 383 376 369
4 355 348 341 334 327

Western Redcedar(3)
RC
1
618
611
604
597
590

Western Hemlock and Other Conifer(4)
WH
1
279
272
265
258
251
2 224 217 210 203 196
3 207 200 193 186 179
4 200 193 186 179 172

Red Alder
RA
1
321
314
307
300
293
2 297 290 283 276 269

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
187
180
173
166
159

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1103
1096
1089
1082
1075

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$540
$533
$526
$519
$512
2 447 440 433 426 419
3 444 437 430 423 416
4 334 327 320 313 306

Lodgepole Pine
LP
1
181
174
167
160
153

Ponderosa Pine
PP
1
357
350
343
336
329
2 214 207 200 193 186

Western Redcedar(3)
RC
1
618
611
604
597
590

Western Hemlock and Other Conifer(4)
WH
1
279
272
265
258
251
2 223 216 209 202 195
3 223 216 209 202 195
4 192 185 178 171 164

Red Alder
RA
1
321
314
307
300
293
2 297 290 283 276 269

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
187
180
173
166
159

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1103
1096
1089
1082
1075

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$496
$489
$482
$475
$468
2 459 452 445 438 431
3 444 437 430 423 416
4 396 389 382 375 368

Lodgepole Pine
LP
1
181
174
167
160
153

Ponderosa Pine
PP
1
357
350
343
336
329
2 214 207 200 193 186

Western Redcedar(3)
RC
1
618
611
604
597
590

Western Hemlock and Other Conifer(4)
WH
1
273
266
259
252
245
2 224 217 210 203 196
3 223 216 209 202 195
4 206 199 192 185 178

Red Alder
RA
1
321
314
307
300
293
2 297 290 283 276 269

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
187
180
173
166
159

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1103
1096
1089
1082
1075

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$280
$273
$266
$259
$252

Lodgepole Pine
LP
1
181
174
167
160
153

Ponderosa Pine
PP
1
357
350
343
336
329
2 214 207 200 193 186

Western Redcedar(3)
RC
1
426
419
412
405
398

True Firs and Spruce(4)
WH
1
190
183
176
169
162

Western White Pine
WP
1
360
353
346
339
332

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
24
23
22
21
20

Chipwood
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$283
$276
$269
$262
$255

Lodgepole Pine
LP
1
238
231
224
217
210

Ponderosa Pine
PP
1
345
338
331
324
317
2 283 276 269 262 255

Western Redcedar(3)
RC
1
426
419
412
405
398

True Firs and Spruce(4)
WH
1
213
206
199
192
185

Western White Pine
WP
1
360
353
346
339
332

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
15
14
13
12
11

Chipwood
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$526
$519
$512
$505
$498
2 433 426 419 412 405
3 430 423 416 409 402
4 320 313 306 299 292

Lodgepole Pine
LP
1
181
174
167
160
153

Ponderosa Pine
PP
1
357
350
343
336
329
2 214 207 200 193 186

Western Redcedar(3)
RC
1
604
597
590
583
576

Western Hemlock and Other Conifer(4)
WH
1
265
258
251
244
237
2 209 202 195 188 181
3 209 202 195 188 181
4 178 171 164 157 150

Red Alder
RA
1
307
300
293
286
279
2 283 276 269 262 255

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
173
166
159
152
145

Douglas-Fir Poles
DFL
1
694
687
680
673
666

Western Redcedar Poles
RCL
1
1089
1082
1075
1068
1061

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.))


TABLE 1—Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$533		     
$526
$519
$512
$505
2 474 467 460 453 446
3 447 440 433 426 419
4 364 357 350 343 336

Western Redcedar(2)
RC
1
602
595
588
581
574

Western Hemlock and Other Conifer(3)		 WH 1 277 270 263 256 249
2 232 225 218 211 204
3 224 217 210 203 196
4 214 207 200 193 186

Red Alder
RA
1
294
287
280
273
266
2 249 242 235 228 221

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
172
165
158
151
144

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$454
$447
$440
$433
$426
2 417 410 403 396 389
3 416 409 402 395 388
4 400 393 386 379 372

Western Redcedar(2)
RC
1
602
595
588
581
574

Western Hemlock and Other Conifer (3)
WH
1
277
270
263
256
249
2 222 215 208 201 194
3 219 212 205 198 191
4 215 208 201 194 187

Red Alder
RA
1
294
287
280
273
266
2 249 242 235 228 221

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
172
165
158
151
144

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(4) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$454
$447
$440
$433
$426
2 412 405 398 391 384
3 393 386 379 372 365
4 240 233 226 219 212

Western Redcedar(3)
RC
1
602
595
588
581
574

Western Hemlock and Other Conifer(4)
WH
1
277
270
263
256
249
2 243 236 229 222 215
3 211 204 197 190 183
4 195 188 181 174 167

Red Alder
RA
1
294
287
280
273
266
2 249 242 235 228 221

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
172
165
158
151
144

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$533
$526
$519
$512
$505
2 436 429 422 415 408
3 408 401 394 387 380
4 384 377 370 363 356

Lodgepole Pine
LP
1
192
185
178
171
164

Ponderosa Pine
PP
1
358
351
344
337
330
2 231 224 217 210 203

Western Redcedar(3)
RC
1
602
595
588
581
574

Western Hemlock and Other Conifer(4)
WH
1
277
270
263
256
249
2 240 233 226 219 212
3 238 231 224 217 210
4 223 216 209 202 195

Red Alder
RA
1
294
287
280
273
266
2 249 242 235 228 221

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
172
165
158
151
144

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$454
$447
$440
$433
$426
2 438 431 424 417 410
3 424 417 410 403 396
4 360 353 346 339 332

Lodgepole Pine
LP
1
192
185
178
171
164

Ponderosa Pine
PP
1
358
351
344
337
330
2 231 224 217 210 203

Western Redcedar(3)
RC
1
602
595
588
581
574

Western Hemlock and Other Conifer(4)
WH
1
277
270
263
256
249
2 220 213 206 199 192
3 219 212 205 198 191
4 217 210 203 196 189

Red Alder
RA
1
294
287
280
273
266
2 249 242 235 228 221

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
172
165
158
151
144

Douglas-Fir Poles
DFL
1
708
701
694
687
680

Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$279
$272
$265
$258
$251

Lodgepole Pine
LP
1
192
185
178
171
164

Ponderosa Pine
PP
1
358
351
344
337
330
2 231 224 217 210 203

Western Redcedar(3)
RC
1
467
460
453
446
439

True Firs and Spruce(4)
WH
1
181
174
167
160
153

Western White Pine
WP
1
392
385
378
371
364

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
24
23
22
21
20

Chipwood
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$290
$283
$276
$269
$262

Lodgepole Pine
LP
1
230
223
216
209
202

Ponderosa Pine
PP
1
374
367
360
353
346
2 303 296 289 282 275

Western Redcedar(3)
RC
1
467
460
453
446
439

True Firs and Spruce(4)
WH
1
219
212
205
198
191

Western White Pine
WP
1
392
385
378
371
364

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
18
17
16
15
14

Chipwood
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 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, 2002


Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$519
$512
$505
$498
$491
2 422 415 408 401 394
3 394 387 380 373 366
4 370 363 356 349 342

Lodgepole Pine
LP
1
192
185
178
171
164

Ponderosa Pine
PP
1
358
351
344
337
330
2 231 224 217 210 203

Western Redcedar(3)
RC
1
588
581
574
567
560

Western Hemlock and Other Conifer(4)
WH
1
263
256
249
242
235
2 226 219 212 205 198
3 224 217 210 203 196
4 209 202 195 188 181

Red Alder
RA
1
280
273
266
259
252
2 235 228 221 214 207

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
158
151
144
137
130

Douglas-Fir Poles
DFL
1
694
687
680
673
666

Western Redcedar Poles
RCL
1
1080
1073
1066
1059
1052

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.

     (3) Harvest value adjustments. The stumpage values in subsection (2) of this rule for the designated stumpage value areas are adjusted for various logging and harvest conditions, subject to the following:

     (a) No harvest adjustment is allowed for special forest products, chipwood, or small logs.

     (b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF.

     (c) Except for the timber yarded by helicopter, a single logging condition adjustment applies to the entire harvest unit. The taxpayer must use the logging condition adjustment class that applies to a majority (more than 50%) of the acreage in that harvest unit. If the harvest unit is reported over more than one quarter, all quarterly returns for that harvest unit must report the same logging condition adjustment. The helicopter adjustment applies only to the timber volume from the harvest unit that is yarded from stump to landing by helicopter.

     (d) The volume per acre adjustment is a single adjustment class for all quarterly returns reporting a harvest unit. A harvest unit is established by the harvester prior to harvesting. The volume per acre is determined by taking the volume logged from the unit excluding the volume reported as chipwood or small logs and dividing by the total acres logged. Total acres logged does not include leave tree areas (RMZ, UMZ, forested wetlands, etc.,) over 2 acres in size.

     (e) A domestic market adjustment applies to timber which meet the following criteria:

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

     Federal Timber Sales: All species except Alaska-cedar. (Stat. Ref. - 36 C.F.R. 223.10)

     State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)

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

     The following harvest adjustment tables apply from ((January)) July 1 through ((June 30)) December 31, 2002:


TABLE 9—Harvest Adjustment Table

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

((January)) July 1 through ((June 30)) December 31, 2002


Type of

Adjustment

Definition

 Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale
I. Volume per acre
Class 1 Harvest of 30 thousand board feet or more per acre. $0.00
Class 2 Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre. - $15.00
Class 3 Harvest of less than 10 thousand board feet per acre. - $35.00
II. Logging conditions
Class 1 Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals. $0.00
Class 2 Cable logging a majority of the unit using an overhead system of winch driven cables. - $30.00
Class 3 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. - $145.00
III. Remote island adjustment:
For timber harvested from a remote island - $50.00
IV. Thinning
Class 1 A limited removal of timber described in WAC 458-40-610 (28) -$100.00

TABLE 10—Harvest Adjustment Table

Stumpage Value Areas 6 and 7

((January)) July 1 through ((June 30)) December 31, 2002


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 The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. $0.00
Class 2 The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. -$20.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. -$30.00
Class 4 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. - $145.00
Note: A Class 2 adjustment may be used for slopes less than 40% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department of revenue.
III. Remote island adjustment:
For timber harvested from a remote island - $50.00


TABLE 11—Domestic Market Adjustment


    


Class Area Adjustment Applies Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
Class 1: SVA's 1 through 6, and 10 $0.00
Class 2: SVA 7 $0.00

Note: The adjustment will not be allowed on special forest products.

     (4) Damaged timber. Timber harvesters planning to remove timber from areas having damaged timber may apply to the department of revenue for an adjustment in stumpage values. The application must contain a map with the legal descriptions of the area, an accurate estimate of the volume of damaged timber to be removed, a description of the damage sustained by the timber with an evaluation of the extent to which the stumpage values have been materially reduced from the values shown in the applicable tables, and a list of estimated additional costs to be incurred resulting from the removal of the damaged timber. The application must be received and approved by the department of revenue before the harvest commences. Upon receipt of an application, the department of revenue will determine the amount of adjustment to be applied against the stumpage values. Timber that has been damaged due to sudden and unforeseen causes may qualify.

     (a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:

     (i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.

     (ii) Others not listed; volcanic activity, earthquake.

     (b) Causes that do not qualify for adjustment include:

     (i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and

     (ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.

     (c) The department of revenue will not grant adjustments for applications involving timber that has already been harvested but will consider any remaining undisturbed damaged timber scheduled for removal if it is properly identified.

     (d) The department of revenue will notify the harvester in writing of approval or denial. Instructions will be included for taking any adjustment amounts approved.

[Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; 97-14-068, § 458-40-660, filed 6/30/97, effective 7/1/97. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; 96-02-057, § 458-40-660, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200. 95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-02-038, § 458-40-660, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096. 94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; 90-02-049, § 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091. 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.]

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