PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 03-05-084.
Title of Rule: WAC 458-40-660 Timber excise tax -- Stumpage value tables.
Purpose: Provides 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, 82.01.060(2), 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 downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre that 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 update to be used for the second half of the calendar year 2003.
Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6126; Implementation and Enforcement: Ron Yamamoto, 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: This proposed amendment of WAC 458-40-660 complies with RCW 84.33.091, which 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 purposes of immediate harvest. Timber harvesters, other than electing small harvesters and purchasers of public timber, use the tables as a basis for calculating the amount of timber excise tax owed.
Proposal Changes the Following Existing Rules: This is a proposed revision of 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 statement 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 10, 2003, at 1:30 p.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 10, 2003.
Date of Intended Adoption: June 17, 2003.
May 5, 2003
Alan R. Lynn
Rules Coordinator
Legislation and Policy Division
OTS-6328.2
AMENDATORY SECTION(Amending WSR 03-02-004, filed 12/19/02,
effective 1/1/03)
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, 2003:
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$395 |
$388 |
$381 |
$374 |
$367 |
Western Redcedar(2) |
RC |
1 |
638 |
631 |
624 |
617 |
610 |
Western Hemlock and Other Conifer(3) |
|||||||
Red Alder |
RA |
1 |
310 |
303 |
296 |
289 |
282 |
Black Cottonwood |
BC |
1 |
1 |
1 |
1 |
1 |
1 |
Other Hardwood |
OH |
1 |
178 |
171 |
164 |
157 |
150 |
Douglas-Fir Poles |
DFL |
1 |
683 |
676 |
669 |
662 |
655 |
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 |
Stumpage Value Area 2 January 1 through June 30, 2003 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 2—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir
DF
1
$395
$388
$381
$374
$367238938237536836133783713643573504367360353346339
Western Redcedar(2)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer (3)
WH
1
333
326
319
312
305224724023322621932402332262192124240233226219212
Red Alder
RA
1
310
303
296
289
2822269262255248241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
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.
Stumpage Value Area 3 January 1 through June 30, 2003 Name Species Code Quality Code Number Distance Zone Number 1 2 3 4 5TABLE 3—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Hauling
Douglas-Fir(2)
DF
1
$395
$388
$381
$374
$367238337636936235533353283213143074227220213206199
Western Redcedar(3)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer(4)
WH
1
333
326
319
312
305226425725024323632482412342272204221214207200193
Red Alder
RA
1
310
303
296
289
2822269262255248241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
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.
Stumpage Value Area 4 January 1 through June 30, 2003 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 4—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$405
$398
$391
$384
$377240539839138437733843773703633564369362355348341
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
3042188181174167160
Western Redcedar(3)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer(4)
WH
1
333
326
319
312
305227526826125424732532462392322254242235228221214
Red Alder
RA
1
310
303
296
289
2822269262255248241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
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.
Stumpage Value Area 5 January 1 through June 30, 2003 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 5—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$402
$395
$388
$381
$374240139438738037333753683613543474340333326319312
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
3042188181174167160
Western Redcedar(3)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer(4)
WH
1
333
326
319
312
305223923222521821132392322252182114239232225218211
Red Alder
RA
1
310
303
296
289
2822269262255248241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
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.
Stumpage Value Area 6 January 1 through June 30, 2003 Name Species Code Distance Zone Number 1 2 3 4 5 RCF 1 92 85 78 71 64TABLE 6—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$280
$273
$266
$259
$252
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
3042188181174167160
Western Redcedar(3)
RC
1
505
498
491
484
477
True Firs and Spruce(4)
WH
1
159
152
145
138
131
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
25
24
23
22
21
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
Blocks
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.
Stumpage Value Area 7 January 1 through June 30, 2003 Species Name Species Code Distance Zone Number 1 2 3 4 5 Blocks RCF 1 92 85 78 71 64TABLE 7—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$301
$294
$287
$280
$273
Lodgepole Pine
LP
1
245
238
231
224
217
Ponderosa Pine
PP
1
369
362
355
348
3412298291284277270
Western Redcedar(3)
RC
1
505
498
491
484
477
True Firs and Spruce(4)
WH
1
238
231
224
217
210
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
19
18
17
16
15
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
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.
Stumpage Value Area 10 January 1 through June 30, 2003 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 8—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$391
$384
$377
$370
$363239138437737036333703633563493424355348341334327
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
3042188181174167160
Western Redcedar(3)
RC
1
624
617
610
603
596
Western Hemlock and
Other Conifer(4)
WH
1
319
312
305
298
291226125424724023332392322252182114228221214207200
Red Alder
RA
1
296
289
282
275
2682255248241234227
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
164
157
150
143
136
Douglas-Fir Poles
DFL
1
669
662
655
648
641
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.))
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$421 |
$414 |
$407 |
$400 |
$393 |
| 2 | 374 | 367 | 360 | 353 | 346 | ||
| 3 | 362 | 355 | 348 | 341 | 334 | ||
| 4 | 358 | 351 | 344 | 337 | 330 |
||
Western Redcedar(2) |
RC |
1 |
814 |
807 |
800 |
793 |
786 |
Western Hemlock and Other Conifer(3) |
WH | 1 | 330 | 323 | 316 | 309 | 302 |
| 2 | 236 | 229 | 222 | 215 | 208 | ||
| 3 | 233 | 226 | 219 | 212 | 205 | ||
| 4 | 231 | 224 | 217 | 210 | 203 |
||
Red Alder |
RA |
1 |
333 |
326 |
319 |
312 |
305 |
| 2 | 284 | 277 | 270 | 263 | 256 |
||
Black Cottonwood |
BC |
1 |
1 |
1 |
1 |
1 |
1 |
Other Hardwood |
OH |
1 |
182 |
175 |
168 |
161 |
154 |
Douglas-Fir Poles |
DFL |
1 |
676 |
669 |
662 |
655 |
648 |
Western Redcedar Poles |
RCL |
1 |
1079 |
1072 |
1065 |
1058 |
1051 |
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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir
DF
1
$384
$377
$370
$363
$356
2
379
372
365
358
351
3
377
370
363
356
349
4
285
278
271
264
257
Western Redcedar(2)
RC
1
814
807
800
793
786
Western Hemlock and
Other Conifer (3)
WH
1
330
323
316
309
302
2
250
243
236
229
222
3
229
222
215
208
201
4
226
219
212
205
198
Red Alder
RA
1
333
326
319
312
305
2
284
277
270
263
256
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
182
175
168
161
154
Douglas-Fir Poles
DFL
1
676
669
662
655
648
Western Redcedar Poles
RCL
1
1079
1072
1065
1058
1051
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, 2003 Name Species Code Quality Code Number Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Hauling
Douglas-Fir(2)
DF
1
$349
$342
$335
$328
$321
2
323
316
309
302
295
3
308
301
294
287
280
4
308
301
294
287
280
Western Redcedar(3)
RC
1
814
807
800
793
786
Western Hemlock and
Other Conifer(4)
WH
1
330
323
316
309
302
2
247
240
233
226
219
3
217
210
203
196
189
4
185
178
171
164
157
Red Alder
RA
1
333
326
319
312
305
2
284
277
270
263
256
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
182
175
168
161
154
Douglas-Fir Poles
DFL
1
676
669
662
655
648
Western Redcedar Poles
RCL
1
1079
1072
1065
1058
1051
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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$384
$377
$370
$363
$356
2
380
373
366
359
352
3
377
370
363
356
349
4
366
359
352
345
338
Lodgepole Pine
LP
1
160
153
146
139
132
Ponderosa Pine
PP
1
310
303
296
289
282
2
213
206
199
192
185
Western Redcedar(3)
RC
1
814
807
800
793
786
Western Hemlock and
Other Conifer(4)
WH
1
330
323
316
309
302
2
242
235
228
221
214
3
233
226
219
212
205
4
209
202
195
188
181
Red Alder
RA
1
333
326
319
312
305
2
284
277
270
263
256
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
182
175
168
161
154
Douglas-Fir Poles
DFL
1
676
669
662
655
648
Western Redcedar Poles
RCL
1
1079
1072
1065
1058
1051
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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$479
$472
$465
$458
$451
2
395
388
381
374
367
3
377
370
363
356
349
4
348
341
334
327
320
Lodgepole Pine
LP
1
160
153
146
139
132
Ponderosa Pine
PP
1
310
303
296
289
282
2
213
206
199
192
185
Western Redcedar(3)
RC
1
814
807
800
793
786
Western Hemlock and
Other Conifer(4)
WH
1
330
323
316
309
302
2
210
203
196
189
182
3
210
203
196
189
182
4
210
203
196
189
182
Red Alder
RA
1
333
326
319
312
305
2
284
277
270
263
256
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
182
175
168
161
154
Douglas-Fir Poles
DFL
1
676
669
662
655
648
Western Redcedar Poles
RCL
1
1079
1072
1065
1058
1051
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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5 RCF 1 92 85 78 71 64
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$272
$265
$258
$251
$244
Lodgepole Pine
LP
1
160
153
146
139
132
Ponderosa Pine
PP
1
310
303
296
289
282
2
213
206
199
192
185
Western Redcedar(3)
RC
1
530
523
516
509
502
True Firs and Spruce(4)
WH
1
150
143
136
129
122
Western White Pine
WP
1
370
363
356
349
342
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
530
523
516
509
502
Small Logs
SML
1
29
28
27
26
25
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
Blocks
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, 2003 Species Name Species Code Distance Zone Number 1 2 3 4 5 Blocks RCF 1 92 85 78 71 64
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$277
$270
$263
$256
$249
Lodgepole Pine
LP
1
209
202
195
188
181
Ponderosa Pine
PP
1
333
326
319
312
305
2
261
254
247
240
233
Western Redcedar(3)
RC
1
530
523
516
509
502
True Firs and Spruce(4)
WH
1
212
205
198
191
184
Western White Pine
WP
1
370
363
356
349
342
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
530
523
516
509
502
Small Logs
SML
1
19
18
17
16
15
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$370
$363
$356
$349
$342
2
366
359
352
345
338
3
363
356
349
342
335
4
352
345
338
331
324
Lodgepole Pine
LP
1
160
153
146
139
132
Ponderosa Pine
PP
1
310
303
296
289
282
2
213
206
199
192
185
Western Redcedar(3)
RC
1
800
793
786
779
772
Western Hemlock and
Other Conifer(4)
WH
1
316
309
302
295
288
2
228
221
214
207
200
3
219
212
205
198
191
4
195
188
181
174
167
Red Alder
RA
1
319
312
305
298
291
2
270
263
256
249
242
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
168
161
154
147
140
Douglas-Fir Poles
DFL
1
662
655
648
641
634
Western Redcedar Poles
RCL
1
1065
1058
1051
1044
1037
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 July 1
through December 31, ((2002)) 2003:
TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 2003
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, 2003
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. |
(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 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. 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.]