PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 00-13-116.
Title of Rule: WAC 458-40-640 Timber excise tax -- Stumpage value area (map).
Purpose: RCW 84.33.091 requires that the department designate areas containing timber having similar growing harvesting, and marketing conditions to be used as units for the preparation and application of stumpage values. The department must make adequate allowances for costs of removal and accessibility to point of conversion and other market conditions. WAC 458-40-640 is being amended to provide updated haul zone areas because of mill closures and other changes in conversion points. These changes will apply to the proposed stumpage values for the first half of 2001. 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 a map that provides the stumpage value areas for the state and hauling distances. The hauling distance lines and designations are being redrawn to reflect mill closures and other changes in conversion points since 1995.
Reasons Supporting Proposal: RCW 84.33.091 requires the values reflect accessibility to point of conversion. At this time, these adjustments are reflected in the haul zone map provided in this rule. In order to meet this requirement, the rule must be updated periodically to remain current.
Name of Agency Personnel Responsible for Drafting: Robert Smith, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-1385; 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 458-40-640 complies with RCW 84.33.091 that requires the department to designate areas containing timber having similar growing harvesting, and marketing conditions to be used as units for the preparation and application of stumpage values. The department must make adequate allowances for costs of removal and accessibility to point of conversion and other market conditions. WAC 458-40-640 is being amended to provide updated haul zone areas because of mill closures and other changes in conversion points. The anticipated effect is that the values will better reflect current hauling zone distances.
Proposal Changes the Following Existing Rules: The haul zone areas have been redrawn to reflect mill closures and other changes to haul zone conversion points. See Explanation of Rule 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 a cost benefit analysis will be prepared for the rule and the proposed amendments.
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 11, 2000, 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) 570-6176.
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 11, 2000.
Date of Intended Adoption: December 20, 2000.
October 31, 2000
Claire Hesselholt
Rules Manager
Legislation and Policy Division
OTS-4454.2
AMENDATORY SECTION(Amending WSR 95-14-086, filed 6/30/95,
effective 7/1/95)
WAC 458-40-640
Timber excise tax -- Stumpage value area
(map).
The stumpage value area and hauling distance zone map
contained in this ((section shall)) rule must be used to
determine the proper stumpage value table and haul zone to be
used in calculating the taxable stumpage value of timber
harvested from private land.
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| Place illustration here. |
[Statutory Authority: RCW 82.32.300 and 84.33.096. 95-14-086, § 458-40-640, filed 6/30/95, effective 7/1/95; 95-02-037, § 458-40-640, filed 12/30/94, effective 1/1/95; 90-14-033, § 458-40-640, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-640, filed 12/31/86.]