WSR 01-24-029

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed November 27, 2001, 3:28 p.m. ]

Date of Adoption: November 27, 2001.

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. WAC 458-40-640 contains a map of Washington broken into eight stumpage value areas. This map is used with the tables contained in WAC 458-40-660 to calculate the stumpage value of any timber harvested in Washington. The rule is being amended to correct a telephone number and darken existing lines on the map.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-640 Timber excise tax--Stumpage value area (map).

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Adopted under notice filed as WSR 01-19-008 on September 7, 2001.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.
Effective Date of Rule: Thirty-one days after filing.

November 27, 2001

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

OTS-5188.1


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.))

WAC 458-40-640 Stumpage value area and hauling zone--Map


Harvesters may obtain a larger scale map by writing to the Washington State Department of Revenue, Special Programs Division, Forest Tax Section, Post Office Box 47472, Olympia, Washington 98504-7472; or by calling 1-800-548-8829.

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