WSR 01-19-008

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed September 7, 2001, 10:57 a.m. ]

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 for the preparation and application of stumpage values. The map provided in this rule is used in conjunction with the stumpage value tables (contained in WAC 458-40-660).

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Statute Being Implemented: RCW 84.33.091.

Summary: The department is proposing to amend this rule to provide the correct telephone number that taxpayers may use to contact the Department of Revenue to obtain copies of a larger scale stumpage value area map.

Reasons Supporting Proposal: To correct an erroneous telephone number.

Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6126; 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: This rule provides a map of Washington broken into eight stumpage value areas. These areas represent market areas (market price and haul zones) for timber cut within these areas. These market areas are used with the stumpage value tables provided in WAC 458-40-660 (revised every six months) to establish the value of timber cut within each area and also the cost of hauling that timber to market within Washington.

The rule change is merely to correct a telephone number published in the rule for obtaining copies of this map. A correct telephone number will make it easier for taxpayers and their representatives to contact the department. The department has darkened but has not changed the haul zone borders, haul zone designations, and county border on the map provided in this rule to make the map more useful.

Proposal Changes the Following Existing Rules: This is a change to an existing rule, WAC 458-40-640. As described above, the proposed change is to correct the telephone number for obtaining copies of larger-scale stumpage value area maps from the Department of Revenue.

NOTICE

THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THE USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail edr@dor.wa.gov , AND RECEIVED BY November 19, 2001.


September 7, 2001

Claire Hesselholt, Rules Manager

Legislation and Policy Division


AMENDATORY SECTION(Amending WSR 01-02-019, filed 12/21/00, effective 1/1/01)

WAC 458-40-640   Timber excise tax -- Stumpage value area (map).   The stumpage value area and hauling distance zone map contained in this 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.

((Place illustration here.))

Place illustration here.

[Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 01-02-019, 458-40-640, filed 12/21/00, effective 1/1/01. 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.]

Washington State Code Reviser's Office