WSR 11-22-104

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 2, 2011, 9:56 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 11-18-066.

     Title of Rule and Other Identifying Information: WAC 458-40-540 Forest land values and 458-40-660 Timber excise tax -- Stumpage value tables.

     Hearing Location(s): Capitol Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98501 (copies of draft rules are available for viewing and printing on our web site at Rules Agenda), on December 6, 2011, at 10:00 a.m.

     Date of Intended Adoption: December 13, 2011.

     Submit Written Comments to: Mark Bohe, e-mail markbohe@dor.wa.gov, P.O. Box 47453, Olympia, WA 98504-7453, by December 6, 2011.

     Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499 or Renee Cosare, (360) 725-7514 no later than ten days before the hearing date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 84.33.091 requires the department to revise the stumpage value tables every six months. The department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax. The values in the proposed WAC 458-40-660 will apply to the first half of 2012.

     Further, RCW 84.33.140 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.140(3). The department proposes to amend the forest land values rule (WAC 458-40-540) to adjust the table of forest land values in Washington as required by statute. County assessors will use these published land values for property tax purposes in 2012.

     Reasons Supporting Proposal: RCW 84.33.091 requires that the stumpage values provided in WAC 458-40-660 be updated as of January 1 and July 1 of each year. RCW 84.33.140 requires that the values provided in WAC 458-40-540 be adjusted as of January 1 of each year.

     Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.

     Statute Being Implemented: RCW 84.33.091 and 84.33.140.

     Rule is not necessitated by federal law, federal or state court decision.

     Name of Proponent: Washington state department of revenue, governmental.

     Name of Agency Personnel Responsible for Drafting: Mark E. Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1574; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #100, Olympia, WA, (360) 534-1300.

     No small business economic impact statement has been prepared under chapter 19.85 RCW. No small business economic impact statement is required for either rule.

     A cost-benefit analysis is required under RCW 34.05.328. A preliminary cost-benefit analysis may be obtained by contacting Mark Bohe, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 534-1574, e-mail markbohe@dor.wa.gov.

November 2, 2011

Alan R. Lynn

Rules Coordinator

OTS-4403.1


AMENDATORY SECTION(Amending WSR 11-02-019, filed 12/29/10, effective 1/1/11)

WAC 458-40-540   Forest land values -- ((2011)) 2012.   The forest land values, per acre, for each grade of forest land for the ((2011)) 2012 assessment year are determined to be as follows:

LAND

GRADE

 OPERABILITY

CLASS

 ((2011)) 2012

VALUES ROUNDED


1

 1

2

3

4

 $((204)) 195

((202)) 193

((189)) 181

((137)) 131


2

 1

2

3

4

 ((171)) 164

((166)) 159

((159)) 152

((114)) 109


3

 1

2

3

4

 ((134)) 128

((130)) 124

((129)) 123

((99)) 95


4

 1

2

3

4

 ((103)) 99

((100)) 96

((99)) 95

((75)) 72


5

 1

2

3

4

 ((74)) 71

((67)) 64

((66)) 63

((46)) 44


6

 1

2

3

4

 ((38)) 36

((35)) 34

((35)) 34

((33)) 32


7

 1

2

3

4

 ((17)) 16

((17)) 16

((16)) 15

((16)) 15
8 1 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 11-02-019, § 458-40-540, filed 12/29/10, effective 1/1/11; 10-02-031, § 458-40-540, filed 12/29/09, effective 1/1/10; 09-02-044, § 458-40-540, filed 12/31/08, effective 1/1/09; 08-02-063, § 458-40-540, filed 12/28/07, effective 1/1/08; 07-02-038, § 458-40-540, filed 12/26/06, effective 1/1/07. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 06-02-006, § 458-40-540, filed 12/22/05, effective 1/1/06; 05-02-037, § 458-40-540, filed 12/30/04, effective 1/1/05. Statutory Authority: RCW 82.32.300 and 84.33.140. 04-02-018, § 458-40-540, filed 12/30/03, effective 1/1/04. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-540, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-540, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120. 01-02-018, § 458-40-540, filed 12/21/00, effective 1/1/01; 00-02-018, § 458-40-540, filed 12/27/99, effective 1/1/00; 99-02-030, § 458-40-540, filed 12/30/98, effective 1/1/99; 98-02-014, § 458-40-540, filed 12/30/97, effective 1/1/98; 97-07-041, § 458-40-540, filed 3/14/97, effective 4/14/97; 96-02-055, § 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120. 95-02-039, § 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300. 94-02-046, § 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120. 93-02-024, § 458-40-540, filed 12/31/92, effective 1/1/93; 91-24-026, § 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010. 90-24-012, § 458-40-540, filed 11/27/90, effective 12/28/90; 89-23-095, § 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130. 88-23-055 (Order FT-88-3), § 458-40-540, filed 11/15/88; 87-22-068 (Order FT-87-3), § 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-540, filed 12/31/86.]

OTS-4412.3


AMENDATORY SECTION(Amending WSR 11-14-051, filed 6/29/11, effective 7/1/11)

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 31, 2011)) June 30, 2012:


((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 1
July 1 through December 31, 2011

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
$394
$387
$380
$373
$366
2 394 387 380 373 366
3 394 387 380 373 366
4 394 387 380 373 366

Western Redcedar(2)
RC
1
701
694
687
680
673

Western Hemlock(3)		 WH 1 371 364 357 350 343
2 371 364 357 350 343
3 371 364 357 350 343
4 371 364 357 350 343

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(4)
CHW
1
12
11
10
9
8
RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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 Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this page.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.))


((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 2
July 1 through December 31, 2011

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
$425
$418
$411
$404
$397
2 425 418 411 404 397
3 425 418 411 404 397
4 425 418 411 404 397

Western Redcedar(2)
RC
1
701
694
687
680
673

Western Hemlock(3)
WH
1		 381 374 367 360 353
2 381 374 367 360 353
3 381 374 367 360 353
4 381 374 367 360 353

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(4)
CHW
1
12
11
10
9
8

RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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 Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this page.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.))

((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 3
July 1 through December 31, 2011

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
$399
$392
$385
$378
$371
2 399 392 385 378 371
3 399 392 385 378 371
4 307 300 293 286 279

Western Redcedar(3)
RC
1
701
694
687
680
673

Western Hemlock(4)
WH
1		 334 327 320 313 306
2 334 327 320 313 306
3 334 327 320 313 306
4 334 327 320 313 306

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(5)
CHW
1
12
11
10
9
8

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.))


((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 4
July 1 through December 31, 2011

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
$436
$429
$422
$415
$408
2 436 429 422 415 408
3 436 429 422 415 408
4 436 429 422 415 408

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
701
694
687
680
673

Western Hemlock(4)
WH
1		 324 317 310 303 296
2 324 317 310 303 296
3 324 317 310 303 296
4 324 317 310 303 296

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(5)
CHW
1
12
11
10
9
8

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.))

((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 5
July 1 through December 31, 2011

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
$417
$410
$403
$396
$389
2 417 410 403 396 389
3 417 410 403 396 389
4 417 410 403 396 389

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
701
694
687
680
673

Western Hemlock(4)
WH
1		 353 346 339 332 325
2 353 346 339 332 325
3 353 346 339 332 325
4 353 346 339 332 325

Red Alder
RA
1
419
412
405
398
391
2 388 381 374 367 360

Black Cottonwood
BC
1
94
87
80
73
66

Other Hardwood
OH
1
210
203
196
189
182

Douglas-Fir Poles & Piles
DFL
1
665
658
651
644
637

Western Redcedar Poles
RCL
1
1358
1351
1344
1337
1330

Chipwood(5)
CHW
1
12
11
10
9
8

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.))

((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 6
July 1 through December 31, 2011

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
$125
$118
$111
$104
$97

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
428
421
414
407
400

True Firs and Spruce(4)
WH
1
123
116
109
102
95

Western White Pine
WP
1
150
143
136
129
122

Hardwoods
OH
1
32
25
18
11
4

Western Redcedar Poles
RCL
1
428
421
414
407
400

Small Logs(5)
SML
1
18
17
16
15
14

Chipwood(5)
CHW
1
4
3
2
1
1

RC Shake & Shingle Blocks(6)

RCS

1

164

157

150

143

136

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
TFX
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.))


((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 7
July 1 through December 31, 2011

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
$125
$118
$111
$104
$97

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
428
421
414
407
400

True Firs and Spruce(4)
WH
1
123
116
109
102
95

Western White Pine
WP
1
150
143
136
129
122

Hardwoods
OH
1
32
25
18
11
4

Western Redcedar Poles
RCL
1
428
421
414
407
400

Small Logs(5)
SML
1
18
17
16
15
14

Chipwood(5)
CHW
1
4
3
2
1
1

RC Shake & Shingle

Blocks(6)

RCS

1

164

157

150

143

136

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
TFX
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.))


((PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 10
July 1 through December 31, 2011

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
$422
$415
$408
$401
$394
2 422 415 408 401 394
3 422 415 408 401 394
4 422 415 408 401 394

Lodgepole Pine
LP
1
123
116
109
102
95

Ponderosa Pine
PP
1
203
196
189
182
175
2 147 140 133 126 119

Western Redcedar(3)
RC
1
687
680
673
666
659

Western Hemlock(4)
WH
1		 310 303 296 289 282
2 310 303 296 289 282
3 310 303 296 289 282
4 310 303 296 289 282

Red Alder
RA
1
405
398
391
384
377
2 374 367 360 353 346

Black Cottonwood
BC
1
80
73
66
59
52

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
651
644
637
630
623

Western Redcedar Poles
RCL
1
1344
1337
1330
1323
1316

Chipwood(5)
CHW
1
12
11
10
9
8

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.))


PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 1
January 1 through June 30, 2012

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 $397 $390 $383 $376 $369
2 397 390 383 376 369
3 397 390 383 376 369
4 397 390 383 376 369
Western Redcedar(2) RC 1 743 736 729 722 715
Western Hemlock(3) WH 1 423 416 409 402 395
2 423 416 409 402 395
3 423 416 409 402 395
4 423 416 409 402 395
Red Alder RA 1 489 482 475 468 461
2 489 482 475 468 461
Black Cottonwood BC 1 97 90 83 76 69
Other Hardwood OH 1 237 230 223 216 209
Douglas-Fir Poles & Piles DFL 1 735 728 721 714 707
Western Redcedar Poles RCL 1 1326 1319 1312 1305 1298
Chipwood(4) CHW 1 20 19 18 17 16
RC Shake & Shingle Blocks(5) RCS 1 164 157 150 143 136
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 Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed on this page.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 2
January 1 through June 30, 2012

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 $424 $417 $410 $403 $396
2 424 417 410 403 396
3 424 417 410 403 396
4 424 417 410 403 396
Western Redcedar(2) RC 1 743 736 729 722 715
Western Hemlock(3) WH 1 425 418 411 404 397
2 425 418 411 404 397
3 425 418 411 404 397
4 425 418 411 404 397
Red Alder RA 1 489 482 475 468 461
2 489 482 475 468 461
Black Cottonwood BC 1 97 90 83 76 69
Other Hardwood OH 1 237 230 223 216 209
Douglas-Fir Poles & Piles DFL 1 735 728 721 714 707
Western Redcedar Poles RCL 1 1326 1319 1312 1305 1298
Chipwood(4) CHW 1 20 19 18 17 16
RC Shake & Shingle Blocks(5) RCS 1 164 157 150 143 136
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 Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed on this page.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 3
January 1 through June 30, 2012

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 $413 $406 $399 $392 $385
2 413 406 399 392 385
3 413 406 399 392 385
4 413 406 399 392 385
Western Redcedar(3) RC 1 743 736 729 722 715
Western Hemlock(4) WH 1 422 415 408 401 394
2 422 415 408 401 394
3 422 415 408 401 394
4 422 415 408 401 394
Red Alder RA 1 489 482 475 468 461
2 489 482 475 468 461
Black Cottonwood BC 1 97 90 83 76 69
Other Hardwood OH 1 237 230 223 216 209
Douglas-Fir Poles & Piles DFL 1 735 728 721 714 707
Western Redcedar Poles RCL 1 1326 1319 1312 1305 1298
Chipwood(5) CHW 1 20 19 18 17 16
RC Shake & Shingle Blocks(6) RCS 1 164 157 150 143 136
RC & Other Posts(7) RCP 1 0.45 0.45 0.45 0.45 0.45
DF Christmas Trees(8) DFX 1 0.25 0.25 0.25 0.25 0.25
Other Christmas Trees(8) 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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed on this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 4
January 1 through June 30, 2012

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 $432 $425 $418 $411 $404
2 432 425 418 411 404
3 432 425 418 411 404
4 432 425 418 411 404
Lodgepole Pine LP 1 130 123 116 109 102
Ponderosa Pine PP 1 156 149 142 135 128
2 156 149 142 135 128
Western Redcedar(3) RC 1 743 736 729 722 715
Western Hemlock(4) WH 1 379 372 365 358 351
2 379 372 365 358 351
3 379 372 365 358 351
4 379 372 365 358 351
Red Alder RA 1 489 482 475 468 461
2 489 482 475 468 461
Black Cottonwood BC 1 97 90 83 76 69
Other Hardwood OH 1 237 230 223 216 209
Douglas-Fir Poles & Piles DFL 1 735 728 721 714 707
Western Redcedar Poles RCL 1 1326 1319 1312 1305 1298
Chipwood(5) CHW 1 20 19 18 17 16
RC Shake & Shingle Blocks(6) RCS 1 164 157 150 143 136
RC & Other Posts(7) RCP 1 0.45 0.45 0.45 0.45 0.45
DF Christmas Trees(8) DFX 1 0.25 0.25 0.25 0.25 0.25
Other Christmas Trees(8) 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 all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 5
January 1 through June 30, 2012

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 $405 $398 $391 $384 $377
2 405 398 391 384 377
3 405 398 391 384 377
4 405 398 391 384 377
Lodgepole Pine LP 1 130 123 116 109 102
Ponderosa Pine PP 1 156 149 142 135 128
2 156 149 142 135 128
Western Redcedar(3) RC 1 743 736 729 722 715
Western Hemlock(4) WH 1 395 388 381 374 367
2 395 388 381 374 367
3 395 388 381 374 367
4 395 388 381 374 367
Red Alder RA 1 489 482 475 468 461
2 489 482 475 468 461
Black Cottonwood BC 1 97 90 83 76 69
Other Hardwood OH 1 237 230 223 216 209
Douglas-Fir Poles & Piles DFL 1 735 728 721 714 707
Western Redcedar Poles RCL 1 1326 1319 1312 1305 1298
Chipwood(5) CHW 1 20 19 18 17 16
RC Shake & Shingle Blocks(6) RCS 1 164 157 150 143 136
RC & Other Posts(7) RCP 1 0.45 0.45 0.45 0.45 0.45
DF Christmas Trees(8) DFX 1 0.25 0.25 0.25 0.25 0.25
Other Christmas Trees(8) 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 all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 6
January 1 through June 30, 2012

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 $140 $133 $126 $119 $112
Lodgepole Pine LP 1 130 123 116 109 102
Ponderosa Pine PP 1 156 149 142 135 128
2 156 149 142 135 128
Western Redcedar(3) RC 1 457 450 443 436 429
True Firs and Spruce(4) WH 1 128 121 114 107 100
Western White Pine WP 1 158 151 144 137 130
Hardwoods OH 1 86 79 72 65 58
Western Redcedar Poles RCL 1 457 450 443 436 429
Small Logs(5) SML 1 20 19 18 17 16
Chipwood(5) CHW 1 10 9 8 7 6
RC Shake & Shingle Blocks(6) RCS 1 164 157 150 143 136
LP & Other Posts(7) LPP 1 0.35 0.35 0.35 0.35 0.35
Pine Christmas Trees(8) PX 1 0.25 0.25 0.25 0.25 0.25
Other Christmas Trees(9) 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 all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 7
January 1 through June 30, 2012

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 $140 $133 $126 $119 $112
Lodgepole Pine LP 1 130 123 116 109 102
Ponderosa Pine PP 1 156 149 142 135 128
2 156 149 142 135 128
Western Redcedar(3) RC 1 457 450 443 436 429
True Firs and Spruce(4) WH 1 128 121 114 107 100
Western White Pine WP 1 158 151 144 137 130
Hardwoods OH 1 86 79 72 65 58
Western Redcedar Poles RCL 1 457 450 443 436 429
Small Logs(5) SML 1 20 19 18 17 16
Chipwood(5) CHW 1 10 9 8 7 6
RC Shake & Shingle Blocks(6) RCS 1 164 157 150 143 136
LP & Other Posts(7) LPP 1 0.35 0.35 0.35 0.35 0.35
Pine Christmas Trees(8) PX 1 0.25 0.25 0.25 0.25 0.25
Other Christmas Trees(9) 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 all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.

PROPOSED STUMPAGE VALUE TABLE
STUMPAGE VALUE AREA 10
January 1 through June 30, 2012

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 $418 $411 $404 $397 $390
2 418 411 404 397 390
3 418 411 404 397 390
4 418 411 404 397 390
Lodgepole Pine LP 1 130 123 116 109 102
Ponderosa Pine PP 1 156 149 142 135 128
2 156 149 142 135 128
Western Redcedar(3) RC 1 729 722 715 708 701
Western Hemlock(4) WH 1 365 358 351 344 337
2 365 358 351 344 337
3 365 358 351 344 337
4 365 358 351 344 337
Red Alder RA 1 475 468 461 454 447
2 475 468 461 454 447
Black Cottonwood BC 1 83 76 69 62 55
Other Hardwood OH 1 223 216 209 202 195
Douglas-Fir Poles & Piles DFL 1 721 714 707 700 693
Western Redcedar Poles RCL 1 1312 1305 1298 1291 1284
Chipwood(5) CHW 1 20 19 18 17 16
RC Shake & Shingle Blocks(6) RCS 1 164 157 150 143 136
RC & Other Posts(7) RCP 1 0.45 0.45 0.45 0.45 0.45
DF Christmas Trees(8) DFX 1 0.25 0.25 0.25 0.25 0.25
Other Christmas Trees(8) 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 all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) 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 31, 2011)) June 30, 2012:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2011)) June 30, 2012


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. -$50.00
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 31, 2011)) June 30, 2012


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 8 thousand board feet per acre and less. -$8.00
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. -$50.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. -$75.00
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 5, and 10 $ ((5.00)) 12.00
Class 2: SVA 6 and 7 $0.00

Note: This adjustment only applies to published MBF sawlog values.

     (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.

     (5) Forest-derived biomass, has a $0/ton stumpage value.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096 and 84.33.091. 11-14-051, § 458-40-660, filed 6/29/11, effective 7/1/11; 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; 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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