WSR 99-22-064

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 1, 1999, 2:12 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 99-18-070.

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

Purpose: RCW 84.33.091 requires that the stumpage value tables rule be revised twice annually. WAC 458-40-660 is being amended to provide the proposed stumpage values for the first half of 2000. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Statute Being Implemented: RCW 84.33.091, 82.32.060, and 84.33.077.

Summary: The rule contains eight tables of stumpage values. These eight tables represent the areas in te state in which timber is harvested. Each table breaks out the values by timber species, quality, and a downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre which is harvested, logging conditions, remote island harvesting, and thinning. In addition, the rule also contains a domestic market adjustment table for some timber which is not sold by a competitive bidding process and that is prohibited from export.

Reasons Supporting Proposal: RCW 84.33.091 requires the values provided in this rule be revised twice a year.

Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 711 Capitol Way South, #303, Olympia, WA, (360) 586-3505; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

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

Explanation of Rule, its Purpose, and Anticipated Effects: The amendment of WAC 458-40-660 complies with RCW 84.33.091 that 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 small harvesters, use the tables as a basis for calculating the amount of timber excise tax owed.

Proposal Changes the Following Existing Rules: Values are updated. 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 because the rule and the proposed amendments do not impose any requirements or burdens upon small businesses that are not already specifically required by statute.

RCW 34.05.328 applies to this rule adoption. These are significant legislative rules 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 9, 1999, at 10 a.m.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 586-0721.

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 December 9, 1999.

Date of Intended Adoption: December 20, 1999.

October 28, 1999

Claire Hesselholt

Rules Manager

Legislation and Policy Division

OTS-3544.1


AMENDATORY SECTION(Amending WSR 99-14-055, filed 6/30/99, effective 7/1/99)

WAC 458-40-660
Timber excise tax--Stumpage value tables--Stumpage value adjustments.

(1) Introduction. This section sets forth the stumpage value tables and the stumpage value adjustments that are used to calculate the amount of timber excise tax owed by a timber harvester.

(2) Stumpage value tables. The following stumpage value tables are hereby adopted for use in reporting the taxable value of stumpage harvested during the period ((July)) January 1 through ((December 31, 1999)) June 30, 2000:


((TABLE 1—Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$535
$528
$521
$514
$507
2 421 414 407 400 393
3 384 377 370 363 356
4 380 373 366 359 352

Western Redcedar2
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock3
WH
1
345
338
331
324
317
2 324 317 310 303 296
3 310 303 296 289 282
4 299 292 285 278 271

Other Conifer
OC
1
345
338
331
324
317
2 324 317 310 303 296
3 310 303 296 289 282
4 299 292 285 278 271

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

Chipwood
CHW
1
3
2
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 Posts4
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees5
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees5
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Alaska-Cedar.
3 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$535
$528
$521
$514
$507
2 475 468 461 454 447
3 421 414 407 400 393
4 350 343 336 329 322

Western Redcedar2
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock3
WH
1
350
343
336
329
322
2 345 338 331 324 317
3 303 296 289 282 275
4 303 296 289 282 275

Other Conifer
OC
1
350
343
336
329
322
2 345 338 331 324 317
3 303 296 289 282 275
4 303 296 289 282 275

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

Chipwood
CHW
1
3
2
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 Posts4
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees5
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees5
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Alaska-Cedar.
3 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$535
$528
$521
$514
$507
2 399 392 385 378 371
3 353 346 339 332 325
4 353 346 339 332 325

Western Redcedar3
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock4
WH
1
345
338
331
324
317
2 315 308 301 294 287
3 291 284 277 270 263
4 267 260 253 246 239

Other Conifer
OC
1
345
338
331
324
317
2 315 308 301 294 287
3 291 284 277 270 263
4 267 260 253 246 239

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$595
$588
$581
$574
$567
2 426 419 412 405 398
3 414 407 400 393 386
4 380 373 366 359 352

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock4
WH
1
345
338
331
324
317
2 299 292 285 278 271
3 297 290 283 276 269
4 295 288 281 274 267

Other Conifer
OC
1
345
338
331
324
317
2 299 292 285 278 271
3 297 290 283 276 269
4 295 288 281 274 267

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$545
$538
$531
$524
$517
2 424 417 410 403 396
3 413 406 399 392 385
4 307 300 293 286 279

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
715
708
701
694
687
2 715 708 701 694 687
3 715 708 701 694 687
4 715 708 701 694 687

Western Hemlock4
WH
1
368
361
354
347
340
2 317 310 303 296 289
3 266 259 252 245 238
4 266 259 252 245 238

Other Conifer
OC
1
368
361
354
347
340
2 317 310 303 296 289
3 266 259 252 245 238
4 266 259 252 245 238

Red Alder
RA
1
213
206
199
192
185
2 175 168 161 154 147
3 122 115 108 101 94

Black Cottonwood
BC
1
77
70
63
56
49
2 77 70 63 56 49
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 112 105 98 91 84
3 95 88 81 74 67

Douglas-fir Poles
DFL
1
958
951
944
937
930

Western Redcedar Poles
RCL
1
958
951
944
937
930

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$237
$230
$223
$216
$209

Engelmann Spruce
ES
1
207
200
193
186
179

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
404
397
390
383
376

True Firs4
WH
1
227
220
213
206
199

Western White Pine
WP
1
423
416
409
402
395

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
20
19
18
17
16

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts5
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees6
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees7
DFX
1
0.25
0.25
0.25
0.25
0.25

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$237
$230
$223
$216
$209

Engelmann Spruce
ES
1
207
200
193
186
179

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
404
397
390
383
376

True Firs4
WH
1
227
220
213
206
199

Western White Pine
WP
1
423
416
409
402
395

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
26
25
24
23
22

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts5
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees6
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees7
DFX
1
0.25
0.25
0.25
0.25
0.25

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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, 1999


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$581
$574
$567
$560
$553
2 412 405 398 391 384
3 400 393 386 379 372
4 366 359 352 345 338

Lodgepole Pine
LP
1
202
195
188
181
174

Ponderosa Pine
PP
1
358
351
344
337
330
2 227 220 213 206 199

Western Redcedar3
RC
1
701
694
687
680
673
2 701 694 687 680 673
3 701 694 687 680 673
4 701 694 687 680 673

Western Hemlock4
WH
1
331
324
317
310
303
2 285 278 271 264 257
3 283 276 269 262 255
4 281 274 267 260 253

Other Conifer
OC
1
331
324
317
310
303
2 285 278 271 264 257
3 283 276 269 262 255
4 281 274 267 260 253

Red Alder
RA
1
199
192
185
178
171
2 161 154 147 140 133
3 108 101 94 87 80

Black Cottonwood
BC
1
63
56
49
42
35
2 63 56 49 42 35
3 1 1 1 1 1

Other Hardwood
OH
1
108
101
94
87
80
2 98 91 84 77 70
3 81 74 67 60 53

Douglas-fir Poles
DFL
1
944
937
930
923
916

Western Redcedar Poles
RCL
1
944
937
930
923
916

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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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 June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$536
$529
$522
$515
$508
2 442 435 428 421 414
3 439 432 425 418 411
4 439 432 425 418 411

Western Redcedar2
RC
1
726
719
712
705
698
2 726 719 712 705 698
3 705 698 691 684 677
4 689 682 675 668 661

Western Hemlock3
WH
1
371
364
357
350
343
2 370 363 356 349 342
3 339 332 325 318 311
4 334 327 320 313 306

Other Conifer
OC
1
371
364
357
350
343
2 370 363 356 349 342
3 339 332 325 318 311
4 334 327 320 313 306

Red Alder
RA
1
258
251
244
237
230
2 223 216 209 202 195
3 180 173 166 159 152

Black Cottonwood
BC
1
81
74
67
60
53
2 81 74 67 60 53
3 15 8 1 1 1

Other Hardwood
OH
1
136
129
122
115
108
2 116 109 102 95 88
3 83 76 69 62 55

Douglas-fir Poles
DFL
1
845
838
831
824
817

Western Redcedar Poles
RCL
1
845
838
831
824
817

Chipwood
CHW
1
3
2
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 Posts4
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees5
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees5
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Alaska-Cedar.
3 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
4 Stumpage value per 8 lineal feet or portion thereof.
5 Stumpage value per lineal foot.

TABLE 2—Stumpage Value Table

Stumpage Value Area 2

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$515
$508
$501
$494
$487
2 461 454 447 440 433
3 439 432 425 418 411
4 351 344 337 330 323

Western Redcedar2
RC
1
726
719
712
705
698
2 726 719 712 705 698
3 705 698 691 684 677
4 689 682 675 668 661

Western Hemlock3
WH
1
370
363
356
349
342
2 370 363 356 349 342
3 345 338 331 324 317
4 333 326 319 312 305

Other Conifer
OC
1
370
363
356
349
342
2 370 363 356 349 342
3 345 338 331 324 317
4 333 326 319 312 305

Red Alder
RA
1
258
251
244
237
230
2 223 216 209 202 195
3 180 173 166 159 152

Black Cottonwood
BC
1
81
74
67
60
53
2 81 74 67 60 53
3 15 8 1 1 1

Other Hardwood
OH
1
136
129
122
115
108
2 116 109 102 95 88
3 83 76 69 62 55

Douglas-fir Poles
DFL
1
845
838
831
824
817

Western Redcedar Poles
RCL
1
845
838
831
824
817

Chipwood
CHW
1
3
2
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 Posts4
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees5
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees5
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Alaska-Cedar.
3 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
4 Stumpage value per 8 lineal feet or portion thereof.
5 Stumpage value per lineal foot.

TABLE 3—Stumpage Value Table

Stumpage Value Area 3

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$536
$529
$522
$515
$508
2 419 412 405 398 391
3 419 412 405 398 391
4 419 412 405 398 391

Western Redcedar3
RC
1
726
719
712
705
698
2 726 719 712 705 698
3 705 698 691 684 677
4 689 682 675 668 661

Western Hemlock4
WH
1
371
364
357
350
343
2 367 360 353 346 339
3 333 326 319 312 305
4 270 263 256 249 242

Other Conifer
OC
1
371
364
357
350
343
2 367 360 353 346 339
3 333 326 319 312 305
4 270 263 256 249 242

Red Alder
RA
1
258
251
244
237
230
2 223 216 209 202 195
3 180 173 166 159 152

Black Cottonwood
BC
1
81
74
67
60
53
2 81 74 67 60 53
3 15 8 1 1 1

Other Hardwood
OH
1
136
129
122
115
108
2 116 109 102 95 88
3 83 76 69 62 55

Douglas-fir Poles
DFL
1
845
838
831
824
817

Western Redcedar Poles
RCL
1
845
838
831
824
817

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
5 Stumpage value per 8 lineal feet or portion thereof.
6 Stumpage value per lineal foot.

TABLE 4—Stumpage Value Table

Stumpage Value Area 4

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$557
$550
$543
$536
$529
2 450 443 436 429 422
3 431 424 417 410 403
4 431 424 417 410 403

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
350
343
336
329
322
2 212 205 198 191 184

Western Redcedar3
RC
1
726
719
712
705
698
2 726 719 712 705 698
3 705 698 691 684 677
4 689 682 675 668 661

Western Hemlock4
WH
1
414
407
400
393
386
2 414 407 400 393 386
3 355 348 341 334 327
4 343 336 329 322 315

Other Conifer
OC
1
414
407
400
393
386
2 414 407 400 393 386
3 355 348 341 334 327
4 343 336 329 322 315

Red Alder
RA
1
258
251
244
237
230
2 223 216 209 202 195
3 180 173 166 159 152

Black Cottonwood
BC
1
81
74
67
60
53
2 81 74 67 60 53
3 15 8 1 1 1

Other Hardwood
OH
1
136
129
122
115
108
2 116 109 102 95 88
3 83 76 69 62 55

Douglas-fir Poles
DFL
1
845
838
831
824
817

Western Redcedar Poles
RCL
1
845
838
831
824
817

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
5 Stumpage value per 8 lineal feet or portion thereof.
6 Stumpage value per lineal foot.

TABLE 5—Stumpage Value Table

Stumpage Value Area 5

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$543
$536
$529
$522
$515
2 431 424 417 410 403
3 394 387 380 373 366
4 394 387 380 373 366

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
350
343
336
329
322
2 212 205 198 191 184

Western Redcedar3
RC
1
726
719
712
705
698
2 726 719 712 705 698
3 705 698 691 684 677
4 689 682 675 668 661

Western Hemlock4
WH
1
378
371
364
357
350
2 378 371 364 357 350
3 342 335 328 321 314
4 269 262 255 248 241

Other Conifer
OC
1
378
371
364
357
350
2 378 371 364 357 350
3 342 335 328 321 314
4 269 262 255 248 241

Red Alder
RA
1
258
251
244
237
230
2 223 216 209 202 195
3 180 173 166 159 152

Black Cottonwood
BC
1
81
74
67
60
53
2 81 74 67 60 53
3 15 8 1 1 1

Other Hardwood
OH
1
136
129
122
115
108
2 116 109 102 95 88
3 83 76 69 62 55

Douglas-fir Poles
DFL
1
845
838
831
824
817

Western Redcedar Poles
RCL
1
845
838
831
824
817

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
5 Stumpage value per 8 lineal feet or portion thereof.
6 Stumpage value per lineal foot.

TABLE 6—Stumpage Value Table

Stumpage Value Area 6

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$287
$280
$273
$266
$259

Engelmann Spruce
ES
1
233
226
219
212
205

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
350
343
336
329
322
2 212 205 198 191 184

Western Redcedar3
RC
1
539
532
525
518
511

True Firs4
WH
1
222
215
208
201
194

Western White Pine
WP
1
346
339
332
325
318

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
21
20
19
18
17

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts5
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees6
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees7
DFX
1
0.25
0.25
0.25
0.25
0.25

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
5 Stumpage value per 8 lineal feet or portion thereof.
6 Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
7 Stumpage value per lineal foot.

TABLE 7—Stumpage Value Table

Stumpage Value Area 7

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$287
$280
$273
$266
$259

Engelmann Spruce
ES
1
233
226
219
212
205

Lodgepole Pine
LP
1
246
239
232
225
218

Ponderosa Pine
PP
1
392
385
378
371
364
2 305 298 291 284 277

Western Redcedar3
RC
1
539
532
525
518
511

True Firs4
WH
1
213
206
199
192
185

Western White Pine
WP
1
346
339
332
325
318

Hardwoods
OH
1
50
43
36
29
22

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
22
21
20
19
18

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts5
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees6
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees7
DFX
1
0.25
0.25
0.25
0.25
0.25

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as White Fir.
5 Stumpage value per 8 lineal feet or portion thereof.
6 Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
7 Stumpage value per lineal foot.

TABLE 8—Stumpage Value Table

Stumpage Value Area 10

January 1 through June 30, 2000


Stumpage Values per Thousand Board Feet Net Scribner Log Scale1


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir2
DF
1
$543
$536
$529
$522
$515
2 436 429 422 415 408
3 417 410 403 396 389
4 417 410 403 396 389

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
350
343
336
329
322
2 212 205 198 191 184

Western Redcedar3
RC
1
712
705
698
691
684
2 712 705 698 691 684
3 691 684 677 670 663
4 675 668 661 654 647

Western Hemlock4
WH
1
400
393
386
379
372
2 400 393 386 379 372
3 341 334 327 320 313
4 329 322 315 308 301

Other Conifer
OC
1
400
393
386
379
372
2 400 393 386 379 372
3 341 334 327 320 313
4 329 322 315 308 301

Red Alder
RA
1
244
237
230
223
216
2 209 202 195 188 181
3 166 159 152 145 138

Black Cottonwood
BC
1
67
60
53
46
39
2 67 60 53 46 39
3 15 8 1 1 1

Other Hardwood
OH
1
122
115
108
101
94
2 102 95 88 81 74
3 69 62 55 48 41

Douglas-fir Poles
DFL
1
831
824
817
810
803

Western Redcedar Poles
RCL
1
831
824
817
810
803

Chipwood
CHW
1
3
2
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 Posts5
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees6
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees6
TFX
1
0.50
0.50
0.50
0.50
0.50

1 Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.
2 Includes Western Larch.
3 Includes Alaska-Cedar.
4 Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. 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. Harvest value adjustments relating to the various logging and harvest conditions shall be allowed against the stumpage values as set forth in subsection (2) of this section for the designated stumpage value areas.  See WAC 458-40-670 for more information about these adjustments.

The following harvest adjustment tables are hereby adopted for use during the period of ((July)) January 1 through ((December 31, 1999)) June 30, 2000:


TABLE 9—Harvest Adjustment Table

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

((July)) January 1 through ((December 31, 1999)) June 30, 2000


Type of

Adjustment

Definition

 Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale
I. Volume per acre
Class 1 Harvest of more than 40 thousand board feet per acre.

$0.00
Class 2 Harvest of 20 thousand board feet to 40 thousand board feet per acre.

- $4.00
Class 3 Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre.

- $7.00
Class 4 Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre.

- $9.00
Class 5 Harvest of less than 5 thousand board feet per acre.

- $10.00
II. Logging conditions
Class 1 Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers.

$0.00
Class 2 Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers.

- $17.00
Class 3 Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.

- $25.00
Class 4 For logs that are yarded from stump to landing by helicopter. This does not include special forest products.

- $145.00
Note: A Class 2 adjustment may be used for slopes less than 30% 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.
III. Remote island adjustment:
For timber harvested from a remote island - $50.00
IV. Thinning (see WAC 458-40-610(21))
Class 1 Average log volume of 50 board feet or more.

- $25.00
Class 2 Average log volume of less than 50 board feet.

-$125.00

TABLE 10—Harvest Adjustment Table

Stumpage Value Areas 6 and 7

((July)) January 1 through ((December 31, 1999)) June 30, 2000


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 Most of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers.

$0.00
Class 2 Most of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers.

-$20.00
Class 3 Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.

-$30.00
Class 4 For logs that are yarded from stump to landing by helicopter. This does not include 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.
III. Remote island adjustment:
For timber harvested from a remote island - $50.00


TABLE 11—Domestic Market Adjustment


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 Yellow Cedar.  (Stat. Ref. - 36 CFR 223.10)


State, and Other Nonfederal, Public Timber Sales: Western Red Cedar only.  (Stat. Ref. - 50 USC appendix 2406.1)


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 adjustment amounts shall be as follows:


Class 1: SVA's 1 through 6, and 10 $0.00 per MBF
Class 2: SVA 7 $0.00 per MBF

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

[Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091.  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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