WSR 03-22-100

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 5, 2003, 11:51 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 03-05-084 [03-17-098].

     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 a 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 that values to be updated twice a year. This is the semi-annual update to be used for the first half of the calendar year 2004.

     Name of Agency Personnel Responsible for Drafting: Gilbert Brewer, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6133; 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 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 December 10, 2003, at 10:00 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: Gilbert Brewer, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail gilb@dor.wa.gov, by December 10, 2003.

     Date of Intended Adoption: December 17, 2003.

November 5, 2003

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

OTS-6725.2


AMENDATORY SECTION(Amending WSR 03-14-072, filed 6/26/03, effective 7/1/03)

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 ((July)) January 1 through ((December)) July 31, ((2003)) 2004:


((TABLE 1—Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2003

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
$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

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
$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

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
$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

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
$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

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
$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

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
$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
28
27
26
25
24

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, 2003

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
$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

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, 2003

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
$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.))


TABLE 1—Stumpage Value Table
Stumpage Value Area 1
January 1 through July 31, 2004

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
$465		     
$458
$451
$444
$437
2 357 350 343 336 329
3 352 345 338 331 324
4 346 339 332 325 318

Western Redcedar(2)
RC
1
871
864
857
850
843

Western Hemlock and Other Conifer(3)		 WH 1 268 261 254 247 240
2 216 209 202 195 188
3 216 209 202 195 188
4 216 209 202 195 188

Red Alder
RA
1
339
332
325
318
311
2 277 270 263 256 249

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
166
159
152
145
138

Douglas-Fir Poles
DFL
1
654
647
640
633
626

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(4)
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 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 ton.
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.

TABLE 2—Stumpage Value Table
Stumpage Value Area 2
January 1 through July 31, 2004

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
$379
$372
$365
$358
$351
2 379 372 365 358 351
3 379 372 365 358 351
4 318 311 304 297 290

Western Redcedar(2)
RC
1
871
864
857
850
843

Western Hemlock and Other Conifer (3)
WH
1
275
268
261
254
247
2 223 216 209 202 195
3 200 193 186 179 172
4 190 183 176 169 162

Red Alder
RA
1
339
332
325
318
311
2 277 270 263 256 249

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
166
159
152
145
138

Douglas-Fir Poles
DFL
1
654
647
640
633
626

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(4)
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 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 ton.
(5) Stumpage value per 8 lineal feet or portion thereof.
(6) Stumpage value per lineal foot.

TABLE 3—Stumpage Value Table
Stumpage Value Area 3
January 1 through July 31, 2004

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
$343
$336
$329
$322
$315
2 308 301 294 287 280
3 308 301 294 287 280
4 308 301 294 287 280

Western Redcedar(3)
RC
1
871
864
857
850
843

Western Hemlock and Other Conifer(4)
WH
1
282
275
268
261
254
2 230 223 216 209 202
3 181 174 167 160 153
4 125 118 111 104 97

Red Alder
RA
1
339
332
325
318
311
2 277 270 263 256 249

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
166
159
152
145
138

Douglas-Fir Poles
DFL
1
654
647
640
633
626

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(5)
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(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(7)
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 ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 4—Stumpage Value Table
Stumpage Value Area 4
January 1 through July 31, 2004

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
$375
$368
$361
$354
$347
2 375 368 361 354 347
3 375 368 361 354 347
4 326 319 312 305 298

Lodgepole Pine
LP
1
150
143
136
129
122

Ponderosa Pine
PP
1
274
267
260
253
246
2 202 195 188 181 174

Western Redcedar(3)
RC
1
871
864
857
850
843

Western Hemlock and Other Conifer(4)
WH
1
261
254
247
240
233
2 209 202 195 188 181
3 203 196 189 182 175
4 167 160 153 146 139

Red Alder
RA
1
339
332
325
318
311
2 277 270 263 256 249

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
166
159
152
145
138

Douglas-Fir Poles
DFL
1
654
647
640
633
626

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(5)
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(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(7)
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 ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 5—Stumpage Value Table
Stumpage Value Area 5
January 1 through July 31, 2004

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
$479
$472
$465
$458
$451
2 386 379 372 365 358
3 345 338 331 324 317
4 343 336 329 322 315

Lodgepole Pine
LP
1
150
143
136
129
122

Ponderosa Pine
PP
1
274
267
260
253
246
2 202 195 188 181 174

Western Redcedar(3)
RC
1
871
864
857
850
843

Western Hemlock and Other Conifer(4)
WH
1
248
241
234
227
220
2 196 189 182 175 168
3 187 180 173 166 159
4 187 180 173 166 159

Red Alder
RA
1
339
332
325
318
311
2 277 270 263 256 249

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
166
159
152
145
138

Douglas-Fir Poles
DFL
1
654
647
640
633
626

Western Redcedar Poles
RCL
1
1191
1184
1177
1170
1163

Chipwood(5)
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(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(7)
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 ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 6—Stumpage Value Table
Stumpage Value Area 6
January 1 through July 31, 2004

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
$258
$251
$244
$237
$230

Lodgepole Pine
LP
1
150
143
136
129
122

Ponderosa Pine
PP
1
274
267
260
253
246
2 202 195 188 181 174

Western Redcedar(3)
RC
1
577
570
563
556
549

True Firs and Spruce(4)
WH
1
135
128
121
114
107

Western White Pine
WP
1
308
301
294
287
280

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
577
570
563
556
549

Small Logs(5)
SML
1
26
25
24
23
22

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(6)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(7)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(8) Stumpage value per lineal foot.

TABLE 7—Stumpage Value Table
Stumpage Value Area 7
January 1 through July 31, 2004

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
$263
$256
$249
$242
$235

Lodgepole Pine
LP
1
177
170
163
156
149

Ponderosa Pine
PP
1
285
278
271
264
257
2 227 220 213 206 199

Western Redcedar(3)
RC
1
592
585
578
571
564

True Firs and Spruce(4)
WH
1
177
170
163
156
149

Western White Pine
WP
1
315
308
301
294
287

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
592
585
578
571
564

Small Logs(5)
SML
1
19
18
17
16
15

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(6)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(7)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(8) Stumpage value per lineal foot.

TABLE 8—Stumpage Value Table
Stumpage Value Area 10
January 1 through July 31, 2004

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
$361
$354
$347
$340
$333
2 361 354 347 340 333
3 361 354 347 340 333
4 312 305 298 291 284

Lodgepole Pine
LP
1
150
143
136
129
122

Ponderosa Pine
PP
1
274
267
260
253
246
2 202 195 188 181 174

Western Redcedar(3)
RC
1
857
850
843
836
829

Western Hemlock and Other Conifer(4)
WH
1
247
240
233
226
219
2 195 188 181 174 167
3 189 182 175 168 161
4 153 146 139 132 125

Red Alder
RA
1
325
318
311
304
297
2 263 256 249 242 235

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
152
145
138
131
124

Douglas-Fir Poles
DFL
1
640
633
626
619
612

Western Redcedar Poles
RCL
1
1177
1170
1163
1156
1149

Chipwood(5)
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(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

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

Other Christmas Trees(7)
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 ton.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) 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)) January 1 through ((December)) July 31, ((2003)) 2004:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December)) July 31, ((2003)) 2004


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
((July)) January 1 through ((December)) July 31, ((2003)) 2004


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 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. 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.]

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