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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