WSR 16-12-073 PERMANENT RULES DEPARTMENT OF REVENUE [Filed May 27, 2016, 2:26 p.m., effective June 27, 2016] Effective Date of Rule: Thirty-one days after filing.
Purpose: The rule being amended under this proposal [adoption] is WAC 458-40-670 Timber excise tax—Chipwood and small log destinations.
This proposal [adoption] incorporates new terms used for informal review hearings under recently adopted WAC 458-20-100 Informal administrative reviews. The rule in this proposal [adoption] is having the title "Informal administrative reviews" added for WAC 458-20-100; and the term "appeal" changed to "review."
Citation of Existing Rules Affected by this Order: Amending WAC 458-40-670 Timber excise tax—Chipwood and small log destinations.
Adopted under notice filed as WSR 16-07-073 on March 17, 2016.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: May 27, 2016.
Kevin Dixon
Rules Coordinator
AMENDATORY SECTION (Amending WSR 00-24-068, filed 12/1/00, effective 1/1/01)
WAC 458-40-670 Timber excise tax—Chipwood and small log destinations.
(1) Introduction. This rule describes the procedure by which businesses that process chipwood, chipwood products, and/or small logs can become approved chipwood or small log destinations.
(2) Chipwood destinations. Businesses that process logs to produce chips or chip products may be designated as approved "chipwood destinations." Logs delivered to the log yards approved as "chipwood destinations" for the purpose of being chipped may be reported as chipwood and have the volume measured by weight.
(a) The department of revenue will maintain a current list of approved chipwood destinations. This list will be updated as necessary and will be formally reviewed by the department of revenue at least twice a year. A list of approved chipwood destinations is available from the forest tax section of the department of revenue.
(b) A log processor in the business of processing logs to produce chips or chip products that has not been designated as an approved destination may file an application to be listed as an approved chipwood destination. The application should be submitted to the Department of Revenue, Forest Tax Section, P.O. Box 47472, Olympia, Washington 98504-7472. To qualify as an approved destination, not less than ninety percent of the weight volume of logs delivered to and purchased by the log processor for chipping at a specified log yard or location must be processed to produce chips or chip products.
(c) Any applicant seeking administrative review of the department of revenue's decision made under (b) of this subsection may ((appeal)) seek review of the decision in accordance with WAC 458-20-100 (((Appeals, small claims and settlements)) Informal administrative reviews).
(3) Logs chipped in the woods. Logs chipped in the woods may also be reported as chipwood. Volume must be measured in net weight of green chips.
(4) Other chipwood processing locations. Logs processed at locations other than those listed on the approved list of chipwood destinations maintained by the department of revenue and other than as provided in subsection (3) of this rule may be reported as chipwood volume when scaled as utility grade logs, based on log scaling or upon approved sample log scaling methods.
If a harvester reports chipwood volume that was delivered to a location that is not listed as an approved chipwood destination and there has been no log scaling or approved sample log scaling, the chipwood volume so reported will be converted by the department of revenue to the appropriate sawlog volume in accordance with WAC 458-40-680 for purposes of timber excise taxation.
(5) Small log destinations. Businesses that process small logs as defined in WAC 458-40-610 may be designated as approved "small log destinations."
(a) The department of revenue will maintain a current list of approved small log destinations. This list will be updated as necessary and will be formally reviewed by the department of revenue at least twice a year. A list of approved small log destinations is available from the forest tax section of the department of revenue.
(b) A log processor in the business of processing small logs that has not been designated as an approved destination may file an application to be listed as an approved small log destination. The application should be submitted to the Department of Revenue, Forest Tax Section, P.O. Box 47472, Olympia, Washington 98504-7472.
(c) Any applicant seeking administrative review of the department of revenue's decision made under (b) of this subsection may ((appeal)) seek review of the decision in accordance with WAC 458-20-100 (((Appeals, small claims and settlements)) Informal administrative reviews).
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