WSR 00-19-067

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed September 19, 2000, 2:00 p.m. , effective January 1, 2001 ]

Date of Adoption: September 19, 2000.

Purpose: WAC 458-40-650 provides a description of the different qualities of timber species for valuation purposes. These quality codes are used when valuing timber in the stumpage value tables provided in WAC 458-40-660. The stumpage value tables provided in WAC 458-40-660 are used to calculate the amount of a harvester's timber excise tax liability.

     The number of quality codes described in Rule 650 and used in the stumpage value tables provided in Rule 660 have been reduced to reflect changes in the market. The new quality codes more accurately reflect the current pricing breaks for timber, and reduce the administration burden both for harvesters and the Department of Revenue.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-650 Timber excise tax--Timber quality codes defined and 458-40-660 Timber excise tax--Stumpage value tables--Stumpage value adjustments.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Other Authority: RCW 84.33.091, 82.32.060, and 84.33.077.

Adopted under notice filed as WSR 00-13-115 (WAC 458-40-650) and 00-13-119 (WAC 458-40-660) on June 21, 2000.

Changes Other than Editing from Proposed to Adopted Version: WAC 458-40-650 - none.

     WAC 458-40-660 - harvest value adjustments for volume per acre were changed by eliminating the proposed requirement to include chipwood in that calculation. This change also resulted in the elimination of the conversion table for chipwood volume in the proposed rule. The adopted rule incorporates the stumpage values for the 2nd half of 2000 previously adopted on June 27, 2000, as WSR 00-14-011.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 2, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 2, Repealed 0. Effective Date of Rule: January 1, 2001.

September 19, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

OTS-4124.1


AMENDATORY SECTION(Amending WSR 96-02-054, filed 12/29/95, effective 1/1/96)

WAC 458-40-650
Timber excise tax -- Timber quality codes defined.

The timber quality code numbers for each species of timber shown in the stumpage value tables contained in this chapter are defined as follows:

TABLE 1 -- Timber Quality Code Table

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

Species Quality Code Number Log grade specifications1

Douglas-fir
1
Over 50% No. 2 Sawmill and better log grade, and 15% and over Special Mill, No. 1 Sawmill, and better log grade.
Douglas-fir 2 Over 50% No. 2 Sawmill and better log grade, and less than 15% Special Mill, No. 1 Sawmill, and better log grade.
Douglas-fir 3 25-50% inclusive No. 2 Sawmill and better log grade.
Douglas-fir 4 Less than 25% No. 2 Sawmill and better log grade.
Western Redcedar and Alaska-Cedar 1 ((Over 30% No. 2 Sawmill and better log grade, and 15% and over Special Mill, No. 1 Sawmill, Peeler and better log grade.)) All log grades.
((Western Redcedar and Alaska-Cedar 2 Over 30% No. 2 Sawmill and better log grade, and less than 15% Special Mill, No. 1 Sawmill, Peeler Land better log grade.
Western Redcedar and Alaska-Cedar 3 5-30% inclusive No. 2 Sawmill and better log grade.
Western Redcedar and Alaska-Cedar 4 Less than 5% No. 2 Sawmill and better log grade.))
Western Hemlock, True Firs, Other Conifer, and Spruce 1 Over 50% No. 2 Sawmill and better log grade, and 5% and over Special Mill, No. 1 Sawmill and better log grade.
Western Hemlock, True Firs, Other Conifer, and Spruce 2 Over 50% No. 2 Sawmill and better log grade, and less than 5% Special Mill, No. 1 Sawmill and better log grade.
Western Hemlock, True Firs, Other Conifer, and Spruce 3 25-50% inclusive No. 2 Sawmill and better log grade.
Western Hemlock, True Firs, Other Conifer, and Spruce 4 Less than 25% No. 2 Sawmill and better log grade.
Ponderosa Pine 1 Less than 10 logs 16 feet long per thousand board feet Scribner scale.
Ponderosa Pine 2 10 or more logs 16 feet long per thousand board feet Scribner scale.
Lodgepole Pine 1 All log grades.
Red Alder ((and other hardwoods)) 1 ((Over 50%)) 40% and over No. 3 Sawmill and better log grades.
Red Alder ((and other hardwoods)) 2 ((10-50% inclusive)) Less than 40% No. 3 Sawmill and better ((other hardwoods)) log grades.
((Red Alder and other hardwoods 3 Less than 10% No. 3 Sawmill and better log grades.))
Black Cottonwood and other hardwoods 1 ((35% and over Peeler log grade.)) All log grades.
((Black Cottonwood 2 Less than 35% Peeler log grade and 15% and greater No.1 Sawmill and better log grade.
Black Cottonwood 3 Less than 15% No. 1 Sawmill and better log grade.))
Chipwood 1 All logs that comply with the definition of chipwood in WAC 458-40-610 (((18)(d))).
Piles 1 All logs that comply with the definition of piles in WAC 458-40-610 (((18)(g))).
Poles 1 All logs that comply with the definition of poles in WAC 458-40-610 (((18)(h))).

1 For ((detailed descriptions and definitions of)) information on approved log scaling((, grading rules,)) and ((procedures)) grading methods see WAC 458-40-680.

TABLE 2 -- Timber Quality Code Table

Stumpage Value Areas 6 and 7

Species Quality Code Number Log grade specifications|
Ponderosa Pine 1 Less than 10 logs 16 feet long per thousand board feet Scribner scale.
Ponderosa Pine 2 10 or more logs 16 feet long per thousand board feet Scribner scale.
All conifers other than Ponderosa Pine 1 All log sizes.
Hardwoods 1 Sawlogs only.
Small logs 1 All conifer logs that comply with the definition of small logs in WAC 458-40-610 (((18)(e))).
Chipwood 1 All logs that comply with the definition of chipwood in WAC 458-40-610 (((18)(d))).
Piles 1 All logs that comply with the definition of piles in WAC 458-40-610 (((18)(g))).
Poles 1 All logs that comply with the definition of poles in WAC 458-40-610 (((18)(h))).

[Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091.      96-02-054, § 458-40-650, filed 12/29/95, effective 1/1/96.      Statutory Authority: RCW 82.32.300 and 84.33.096.      95-14-084, § 458-40-650, filed 6/30/95, effective 7/31/95.      Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096.      94-14-048, § 458-40-650, filed 6/30/94, effective 7/1/94; 92-14-083, § 458-40-650, filed 6/29/92, effective 7/1/92; 92-02-067, § 458-40-650, filed 12/31/91, effective 1/1/92.      Statutory Authority: RCW 84.33.091 and chapter 84.33 RCW.      88-14-032 (Order FT-88-2), § 458-40-650, filed 6/30/88.      Statutory Authority: Chapter 84.33 RCW.      87-14-042 (Order 87-2), § 458-40-650, filed 6/30/87; 87-02-023 (Order 86-4), § 458-40-650, filed 12/31/86.]

OTS-4312.2


AMENDATORY SECTION(Amending WSR 00-14-011, filed 6/27/00, effective 7/1/00)

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

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

     (2) Stumpage value tables. The following stumpage value tables are ((hereby adopted for use in reporting)) used to calculate the taxable value of stumpage harvested ((during the period July)) from January 1 through ((December 31, 2000)) June 30, 2001:


TABLE 1—Stumpage Value Table

Stumpage Value Area 1

((July)) January 1 through ((December 31, 2000)) June 30, 2001


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
$513		     
$506
$499
$492
$485
2 513 506 499 492 485
3 462 455 448 441 434
4 301 294 287 280 273

Western Redcedar(2)
RC
1
902
895
888
881
874
((2 799 792 785 778 771
3 782 775 768 761 754
4 781 774 767 760 753))

Western Hemlock and Other Conifer(3)		 WHEN 1 504 497 490 483 476
2 338 331 324 317 310
3 332 325 318 311 304
4 306 299 292 285 278

((Other Conifer
OC
1
504
497
490
483
476
2 338 331 324 317 310
3 332 325 318 311 304
4 306 299 292 285 278))

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207
((3 182 175 168 161 154))

Black Cottonwood
BC
1
38
31
24
17
10
((2 34 27 20 13 6
3 15 8 1 1 1))

Other Hardwood
OH
1
167
160
153
146
139
((2 138 131 124 117 110
3 78 71 64 57 50))

Douglas-Fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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 )) January 1 through ((December 31, 2000)) June 30, 2001


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
$529
$522
$515
$508
$501
2 529 522 515 508 501
3 485 478 471 464 457
4 388 381 374 367 360

Western Redcedar(2)
RC
1
902
895
888
881
874
((2 799 792 785 778 771
3 782 775 768 761 754
4 781 774 767 760 753))

Western Hemlock and Other Conifer (3)
WHEN
1
530
523
516
509
502
2 370 363 356 349 342
3 353 346 339 332 325
4 318 311 304 297 290

((Other Conifer
OC
1
530
523
516
509
502
2 370 363 356 349 342
3 353 346 339 332 325
4 318 311 304 297 290))

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207
((3 182 175 168 161 154))

Black Cottonwood
BC
1
38
31
24
17
10
((2 34 27 20 13 6
3 15 8 1 1 1))

Other Hardwood
OH
1
167
160
153
146
139
((2 138 131 124 117 110
3 78 71 64 57 50))

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(4)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(5)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(5)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) January 1 through ((December 31, 2000)) June 30, 2001


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
$492
$485
$478
$471
$464
2 451 444 437 430 423
3 442 435 428 421 414
4 258 251 244 237 230

Western Redcedar(3)
RC
1
902
895
888
881
874
((2 799 792 785 778 771
3 782 775 768 761 754
4 781 774 767 760 753))

Western Hemlock and Other Conifer(4)
WHEN
1
357
350
343
336
329
2 326 319 312 305 298
3 317 310 303 296 289
4 227 220 213 206 199

((Other Conifer
OC
1
357
350
343
336
329
2 326 319 312 305 298
3 317 310 303 296 289
4 227 220 213 206 199))

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207
((3 182 175 168 161 154))

Black Cottonwood
BC
1
38
31
24
17
10
((2 34 27 20 13 6
3 15 8 1 1 1))

Other Hardwood
OH
1
167
160
153
146
139
((2 138 131 124 117 110
3 78 71 64 57 50))

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) January 1 through ((December 31, 2000)) June 30, 2001


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
$506
$499
$492
$485
$478
2 506 499 492 485 478
3 503 496 489 482 475
4 297 290 283 276 269

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 262 255 248 241 234

Western Redcedar(3)
RC
1
902
895
888
881
874
((2 799 792 785 778 771
3 782 775 768 761 754
4 781 774 767 760 753))

Western Hemlock and Other Conifer(4)
WHEN
1
504
497
490
483
476
2 369 362 355 348 341
3 346 339 332 325 318
4 308 301 294 287 280

((Other Conifer
OC
1
504
497
490
483
476
2 369 362 355 348 341
3 346 339 332 325 318
4 308 301 294 287 280))

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207
((3 182 175 168 161 154))

Black Cottonwood
BC
1
38
31
24
17
10
((2 34 27 20 13 6
3 15 8 1 1 1))

Other Hardwood
OH
1
167
160
153
146
139
((2 138 131 124 117 110
3 78 71 64 57 50))

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) January 1 through ((December 31, 2000)) June 30, 2001


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
$496
$489
$482
$475
$468
2 496 489 482 475 468
3 424 417 410 403 396
4 340 333 326 319 312

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 262 255 248 241 234

Western Redcedar(3)
RC
1
902
895
888
881
874
((2 799 792 785 778 771
3 782 775 768 761 754
4 781 774 767 760 753))

Western Hemlock and Other Conifer(4)
WHEN
1
504
497
490
483
476
2 372 365 358 351 344
3 346 339 332 325 318
4 330 323 316 309 302

((Other Conifer
OC
1
504
497
490
483
476
2 372 365 358 351 344
3 346 339 332 325 318
4 330 323 316 309 302))

Red Alder
RA
1
286
279
272
265
258
2 235 228 221 214 207
((3 182 175 168 161 154))

Black Cottonwood
BC
1
38
31
24
17
10
((2 34 27 20 13 6
3 15 8 1 1 1))

Other Hardwood
OH
1
167
160
153
146
139
((2 138 131 124 117 110
3 78 71 64 57 50))

Douglas-fir Poles
DFL
1
903
896
889
882
875

Western Redcedar Poles
RCL
1
903
896
889
882
875

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) January 1 through ((December 31, 2000)) June 30, 2001


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
$305
$298
$291
$284
$277

((Engelmann Spruce
ES
1
245
238
231
224
217))

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 224 217 210 203 196

Western Redcedar(3)
RC
1
423
416
409
402
395

True Firs and Engelmann Spruce(4)
WHEN
1
245
238
231
224
217

Western White Pine
WP
1
446
439
432
425
418

Hardwoods
OH
1
14
7
1
1
1

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
25
24
23
22
21

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

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

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) January 1 through ((December 31, 2000)) June 30, 2001


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
$305
$298
$291
$284
$277

((Engelmann Spruce
ES
1
245
238
231
224
217))

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
411
404
397
390
383
2 316 309 302 295 288

Western Redcedar(3)
RC
1
423
416
409
402
395

True Firs and Engelmann Spruce(4)
WHEN
1
260
253
246
239
232

Western White Pine
WP
1
446
439
432
425
418

Hardwoods
OH
1
14
7
1
1
1

Western Redcedar Poles
RCL
1
516
509
502
495
488

Small Logs
SML
1
25
24
23
22
21

Chipwood
CHW
1
2
1
1
1
1

RC Shake & Shingle

Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(6)
PX
1
0.25
0.25
0.25
0.25
0.25

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

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) January 1 through ((December 31, 2000)) June 30, 2001


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(2)
DF
1
$492
$485
$478
$471
$464
2 492 485 478 471 464
3 489 482 475 468 461
4 283 276 269 262 255

Lodgepole Pine
LP
1
242
235
228
221
214

Ponderosa Pine
PP
1
399
392
385
378
371
2 262 255 248 241 234

Western Redcedar(3)
RC
1
888
881
874
867
860
((2 785 778 771 764 757
3 768 761 754 747 740
4 767 760 753 746 739))

Western Hemlock and Other Conifer(4)
WHEN
1
490
483
476
469
462
2 355 348 341 334 327
3 332 325 318 311 304
4 294 287 280 273 266

((Other Conifer
OC
1
490
483
476
469
462
2 355 348 341 334 327
3 332 325 318 311 304
4 294 287 280 273 266))

Red Alder
RA
1
272
265
258
251
244
2 221 214 207 200 193
((3 168 161 154 147 140))

Black Cottonwood
BC
1
24
17
10
3
1
((2 20 13 6 1 1
3 15 8 1 1 1))

Other Hardwood
OH
1
153
146
139
132
125
((2 124 117 110 103 96
3 64 57 50 43 36))

Douglas-fir Poles
DFL
1
889
882
875
868
861

Western Redcedar Poles
RCL
1
889
882
875
868
861

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 Posts(5)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(6)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(6)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington.      See conversion methods WAC ((458-40-684 and 458-40-686)) 458-40-680.
(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)) rule for the designated stumpage value areas((.      See WAC 458-40-670 for more information about these adjustments.)) 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.

     The following harvest adjustment tables ((are hereby adopted for use during the period of July)) apply from January 1 through ((December 31, 2000)) June 30, 2001:


TABLE ((9)) 10—Harvest Adjustment Table

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

((July)) January 1 through ((December 31, 2000)) June 30, 2001


Type of

Adjustment

Definition

 Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale
I.      Volume per acre
Class 1 Harvest of ((more than 40)) 30 thousand board feet or more per acre.

$0.00
Class 2 Harvest of ((20)) 10 thousand board feet to ((40)) but not including 30 thousand board feet per acre.

- $((4.00)) 15.00
Class 3 Harvest of less than 10 thousand board feet ((to but not including 20 thousand board feet)) per acre.

- $((7.00)) 35.00
((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.)) Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals.

$ 0.00
Class 2 ((Most of the harvest unit has slopes between 30% and 60%.      Some rock outcrops or swamp barriers.)) Cable logging a majority of the unit using an overhead system of winch driven cables.

- $((17.00)) 30.00
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)) Applies to logs ((that are)) yarded from stump to landing by helicopter.      This does not ((include)) apply to 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)). A limited removal of timber described in WAC 458-40-610(21).

-$((125.00)) 100.00

TABLE ((10)) 11—Harvest Adjustment Table

Stumpage Value Areas 6 and 7

(( July)) January 1 through ((December 31, 2000)) June 30, 2001


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

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

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

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


TABLE ((11)) 12—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 net 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)) are 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.      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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