PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 02-17-078.
Title of Rule: WAC 458-40-660 Timber excise tax -- Stumpage value tables.
Purpose: To provide taxpayers with stumpage value tables to determine timber excise tax liabilities as required by RCW 84.33.091.
Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.
Statute Being Implemented: RCW 84.33.091.
Summary: The rule contains eight tables of stumpage values. These eight tables represent the areas in the 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, damaged timber and thinning. In addition, the rule also contains a domestic market adjustment table for export restricted public timber not sold through a competitive bidding process.
Reasons Supporting Proposal: RCW 84.33.091 requires the values to be updated twice a year. This is the update to be used for the first half of the calendar year 2003.
Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6126; Implementation and Enforcement: Ron Yamamoto, 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 proposed amendment of WAC 458-40-660 complies with RCW 84.33.091, which requires the department to publish stumpage values on a semi-annual 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 electing small harvesters and purchasers of public timber, use the tables as a basis for calculating the amount of timber excise tax owed.
Proposal Changes the Following Existing Rules: This is an amendment to an existing rule, WAC 458-40-660. 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 when a legislative rule is being adopted under RCW 34.05.328.
RCW 34.05.328 applies to this rule adoption. This is a significant legislative rule 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, 2002, at 10 a.m.
Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.
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, 2002.
Date of Intended Adoption: December 18, 2002.
October 31, 2002
Alan R. Lynn
Rules Coordinator
Legislation and Policy Division
OTS-6006.2
AMENDATORY SECTION(Amending WSR 02-14-019, filed 6/21/02,
effective 7/1/02)
WAC 458-40-660
Timber excise tax--Stumpage value
tables -- Stumpage value adjustments.
(1) Introduction. This
rule provides stumpage value tables and stumpage value
adjustments used to calculate the amount of a harvester's
timber excise tax.
(2) Stumpage value tables. The following stumpage value
tables are used to calculate the taxable value of stumpage
harvested from ((July)) January 1 through ((December 31,
2002)) June 30, 2003:
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$533 |
$526 |
$519 |
$512 |
$505 |
Western Redcedar(2) |
RC |
1 |
602 |
595 |
588 |
581 |
574 |
Western Hemlock and Other Conifer(3) |
|||||||
Red Alder |
RA |
1 |
294 |
287 |
280 |
273 |
266 |
Black Cottonwood |
BC |
1 |
1 |
1 |
1 |
1 |
1 |
Other Hardwood |
OH |
1 |
172 |
165 |
158 |
151 |
144 |
Douglas-Fir Poles |
DFL |
1 |
708 |
701 |
694 |
687 |
680 |
Western Redcedar Poles |
RCL |
1 |
1094 |
1087 |
1080 |
1073 |
1066 |
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 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 |
Stumpage Value Area 2 July 1 through December 31, 2002 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 2—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir
DF
1
$454
$447
$440
$433
$426241741040339638934164094023953884400393386379372
Western Redcedar(2)
RC
1
602
595
588
581
574
Western Hemlock and
Other Conifer (3)
WH
1
277
270
263
256
249222221520820119432192122051981914215208201194187
Red Alder
RA
1
294
287
280
273
2662249242235228221
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
172
165
158
151
144
Douglas-Fir Poles
DFL
1
708
701
694
687
680
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)Includes Alaska-Cedar.
(3)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.
Stumpage Value Area 3 July 1 through December 31, 2002 Name Species Code Quality Code Number Distance Zone Number 1 2 3 4 5TABLE 3—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Hauling
Douglas-Fir(2)
DF
1
$454
$447
$440
$433
$426241240539839138433933863793723654240233226219212
Western Redcedar(3)
RC
1
602
595
588
581
574
Western Hemlock and
Other Conifer(4)
WH
1
277
270
263
256
249224323622922221532112041971901834195188181174167
Red Alder
RA
1
294
287
280
273
2662249242235228221
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
172
165
158
151
144
Douglas-Fir Poles
DFL
1
708
701
694
687
680
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)Includes Western Larch.
(3)Includes Alaska-Cedar.
(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.
Stumpage Value Area 4 July 1 through December 31, 2002 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 4—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$533
$526
$519
$512
$505243642942241540834084013943873804384377370363356
Lodgepole Pine
LP
1
192
185
178
171
164
Ponderosa Pine
PP
1
347
340
333
326
3192212205198191184
Western Redcedar(3)
RC
1
602
595
588
581
574
Western Hemlock and
Other Conifer(4)
WH
1
277
270
263
256
249224023322621921232382312242172104223216209202195
Red Alder
RA
1
294
287
280
273
2662249242235228221
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
172
165
158
151
144
Douglas-Fir Poles
DFL
1
708
701
694
687
680
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)Includes Western Larch.
(3)Includes Alaska-Cedar.
(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.
Stumpage Value Area 5 July 1 through December 31, 2002 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 5—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$454
$447
$440
$433
$426243843142441741034244174104033964360353346339332
Lodgepole Pine
LP
1
192
185
178
171
164
Ponderosa Pine
PP
1
347
340
333
326
3192212205198191184
Western Redcedar(3)
RC
1
602
595
588
581
574
Western Hemlock and
Other Conifer(4)
WH
1
277
270
263
256
249222021320619919232192122051981914217210203196189
Red Alder
RA
1
294
287
280
273
2662249242235228221
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
172
165
158
151
144
Douglas-Fir Poles
DFL
1
708
701
694
687
680
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)Includes Western Larch.
(3)Includes Alaska-Cedar.
(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.
Stumpage Value Area 6 July 1 through December 31, 2002 Name Species Code Distance Zone Number 1 2 3 4 5 RCF 1 92 85 78 71 64TABLE 6—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$279
$272
$265
$258
$251
Lodgepole Pine
LP
1
192
185
178
171
164
Ponderosa Pine
PP
1
347
340
333
326
3192212205198191184
Western Redcedar(3)
RC
1
467
460
453
446
439
True Firs and Spruce(4)
WH
1
181
174
167
160
153
Western White Pine
WP
1
392
385
378
371
364
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
516
509
502
495
488
Small Logs
SML
1
24
23
22
21
20
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
Blocks
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 458-40-680.
(2)Includes Western Larch.
(3)Includes Alaska-Cedar.
(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.
Stumpage Value Area 7 July 1 through December 31, 2002 Species Name Species Code Distance Zone Number 1 2 3 4 5 Blocks RCF 1 92 85 78 71 64TABLE 7—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$290
$283
$276
$269
$262
Lodgepole Pine
LP
1
230
223
216
209
202
Ponderosa Pine
PP
1
374
367
360
353
3462303296289282275
Western Redcedar(3)
RC
1
467
460
453
446
439
True Firs and Spruce(4)
WH
1
219
212
205
198
191
Western White Pine
WP
1
392
385
378
371
364
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
516
509
502
495
488
Small Logs
SML
1
18
17
16
15
14
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
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 458-40-680.
(2)Includes Western Larch.
(3)Includes Alaska-Cedar.
(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.
Stumpage Value Area 10 July 1 through December 31, 2002 Name Species Code Distance Zone Number 1 2 3 4 5TABLE 8—Stumpage Value Table
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$519
$512
$505
$498
$491242241540840139433943873803733664370363356349342
Lodgepole Pine
LP
1
192
185
178
171
164
Ponderosa Pine
PP
1
347
340
333
326
3192212205198191184
Western Redcedar(3)
RC
1
588
581
574
567
560
Western Hemlock and
Other Conifer(4)
WH
1
263
256
249
242
235222621921220519832242172102031964209202195188181
Red Alder
RA
1
280
273
266
259
2522235228221214207
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
158
151
144
137
130
Douglas-Fir Poles
DFL
1
694
687
680
673
666
Western Redcedar Poles
RCL
1
1080
1073
1066
1059
1052
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 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 458-40-680.
(2)Includes Western Larch.
(3)Includes Alaska-Cedar.
(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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.))
Name |
Species Code |
Timber Quality Code Number |
Hauling Distance Zone Number |
||||
1 |
2 |
3 |
4 |
5 |
|||
Douglas-Fir |
DF |
1 |
$395 |
$388 |
$381 |
$374 |
$367 |
| 2 | 395 | 388 | 381 | 374 | 367 | ||
| 3 | 371 | 364 | 357 | 350 | 343 | ||
| 4 | 355 | 348 | 341 | 334 | 327 |
||
Western Redcedar(2) |
RC |
1 |
638 |
631 |
624 |
617 |
610 |
Western Hemlock and Other Conifer(3) |
WH | 1 | 333 | 326 | 319 | 312 | 305 |
| 2 | 237 | 230 | 223 | 216 | 209 | ||
| 3 | 234 | 227 | 220 | 213 | 206 | ||
| 4 | 234 | 227 | 220 | 213 | 206 |
||
Red Alder |
RA |
1 |
310 |
303 |
296 |
289 |
282 |
| 2 | 269 | 262 | 255 | 248 | 241 |
||
Black Cottonwood |
BC |
1 |
1 |
1 |
1 |
1 |
1 |
Other Hardwood |
OH |
1 |
178 |
171 |
164 |
157 |
150 |
Douglas-Fir Poles |
DFL |
1 |
683 |
676 |
669 |
662 |
655 |
Western Redcedar Poles |
RCL |
1 |
1094 |
1087 |
1080 |
1073 |
1066 |
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 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 458-40-680. |
| (2) | Includes Alaska-Cedar. |
| (3) | Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir
DF
1
$395
$388
$381
$374
$367
2
389
382
375
368
361
3
378
371
364
357
350
4
367
360
353
346
339
Western Redcedar(2)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer (3)
WH
1
333
326
319
312
305
2
247
240
233
226
219
3
240
233
226
219
212
4
240
233
226
219
212
Red Alder
RA
1
310
303
296
289
282
2
269
262
255
248
241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)
Includes Alaska-Cedar.
(3)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Name Species Code Quality Code Number Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Hauling
Douglas-Fir(2)
DF
1
$395
$388
$381
$374
$367
2
383
376
369
362
355
3
335
328
321
314
307
4
227
220
213
206
199
Western Redcedar(3)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer(4)
WH
1
333
326
319
312
305
2
264
257
250
243
236
3
248
241
234
227
220
4
221
214
207
200
193
Red Alder
RA
1
310
303
296
289
282
2
269
262
255
248
241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)
Includes Western Larch.
(3)
Includes Alaska-Cedar.
(4)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$405
$398
$391
$384
$377
2
405
398
391
384
377
3
384
377
370
363
356
4
369
362
355
348
341
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
304
2
188
181
174
167
160
Western Redcedar(3)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer(4)
WH
1
333
326
319
312
305
2
275
268
261
254
247
3
253
246
239
232
225
4
242
235
228
221
214
Red Alder
RA
1
310
303
296
289
282
2
269
262
255
248
241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)
Includes Western Larch.
(3)
Includes Alaska-Cedar.
(4)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$402
$395
$388
$381
$374
2
401
394
387
380
373
3
375
368
361
354
347
4
340
333
326
319
312
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
304
2
188
181
174
167
160
Western Redcedar(3)
RC
1
638
631
624
617
610
Western Hemlock and
Other Conifer(4)
WH
1
333
326
319
312
305
2
239
232
225
218
211
3
239
232
225
218
211
4
239
232
225
218
211
Red Alder
RA
1
310
303
296
289
282
2
269
262
255
248
241
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
178
171
164
157
150
Douglas-Fir Poles
DFL
1
683
676
669
662
655
Western Redcedar Poles
RCL
1
1094
1087
1080
1073
1066
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 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 458-40-680.
(2)
Includes Western Larch.
(3)
Includes Alaska-Cedar.
(4)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5 RCF 1 92 85 78 71 64
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$280
$273
$266
$259
$252
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
304
2
188
181
174
167
160
Western Redcedar(3)
RC
1
505
498
491
484
477
True Firs and Spruce(4)
WH
1
159
152
145
138
131
Western White Pine
WP
1
420
413
406
399
392
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
516
509
502
495
488
Small Logs
SML
1
25
24
23
22
21
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
Blocks
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 458-40-680.
(2)
Includes Western Larch.
(3)
Includes Alaska-Cedar.
(4)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Species Name Species Code Distance Zone Number 1 2 3 4 5 Blocks RCF 1 92 85 78 71 64
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$301
$294
$287
$280
$273
Lodgepole Pine
LP
1
245
238
231
224
217
Ponderosa Pine
PP
1
369
362
355
348
341
2
298
291
284
277
270
Western Redcedar(3)
RC
1
505
498
491
484
477
True Firs and Spruce(4)
WH
1
238
231
224
217
210
Western White Pine
WP
1
420
413
406
399
392
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
516
509
502
495
488
Small Logs
SML
1
19
18
17
16
15
Chipwood
CHW
1
1
1
1
1
1
RC Shake & Shingle
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 458-40-680.
(2)
Includes Western Larch.
(3)
Includes Alaska-Cedar.
(4)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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, 2003 Name Species Code Distance Zone Number 1 2 3 4 5
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Timber
Quality
Code
Number
Hauling
Douglas-Fir(2)
DF
1
$391
$384
$377
$370
$363
2
391
384
377
370
363
3
370
363
356
349
342
4
355
348
341
334
327
Lodgepole Pine
LP
1
167
160
153
146
139
Ponderosa Pine
PP
1
332
325
318
311
304
2
188
181
174
167
160
Western Redcedar(3)
RC
1
624
617
610
603
596
Western Hemlock and
Other Conifer(4)
WH
1
319
312
305
298
291
2
261
254
247
240
233
3
239
232
225
218
211
4
228
221
214
207
200
Red Alder
RA
1
296
289
282
275
268
2
255
248
241
234
227
Black Cottonwood
BC
1
1
1
1
1
1
Other Hardwood
OH
1
164
157
150
143
136
Douglas-Fir Poles
DFL
1
669
662
655
648
641
Western Redcedar Poles
RCL
1
1080
1073
1066
1059
1052
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 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 458-40-680.
(2)
Includes Western Larch.
(3)
Includes Alaska-Cedar.
(4)
Includes Western Hemlock, Mountain Hemlock, Pacific Silver
Fir, Noble Fir, Grand Fir, Subalpine Fir, and all Spruce. 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. The stumpage values in subsection (2) of this rule for the designated stumpage value areas 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.
(e) A domestic market adjustment applies to timber which meet the following criteria:
(i) 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-cedar. (Stat. Ref. - 36 C.F.R. 223.10)
State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)
(ii) 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 following harvest adjustment tables apply from July 1 through December 31, 2002:
TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2002)) June 30, 2003
Type of Adjustment |
Definition |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
|
| I. Volume per acre | |||
| Class 1 | Harvest of 30 thousand board feet or more per acre. | $0.00 | |
| Class 2 | Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre. | - $15.00 | |
| Class 3 | Harvest of less than 10 thousand board feet per acre. | - $35.00 | |
| II. Logging conditions | |||
| Class 1 | Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals. | $0.00 | |
| Class 2 | Cable logging a majority of the unit using an overhead system of winch driven cables. | - $30.00 | |
| Class 3 | Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. | - $145.00 | |
| III. Remote island adjustment: | |||
| For timber harvested from a remote island | - $50.00 | ||
| IV. Thinning | |||
| Class 1 | A limited removal of timber described in WAC 458-40-610 (28) | -$100.00 | |
TABLE 10—Harvest Adjustment Table
Stumpage Value Areas 6 and 7
((July)) January 1 through ((December 31, 2002)) June 30, 2003
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 | The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. | $0.00 | |
| Class 2 | The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. | -$20.00 | |
| Class 3 | The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. | -$30.00 | |
| Class 4 | Applies to logs yarded from stump to landing by helicopter. This does not 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 of revenue. | ||
| III. Remote island adjustment: | |||
| For timber harvested from a remote island | - $50.00 | ||
TABLE 11—Domestic Market Adjustment
| Class | Area Adjustment Applies | Dollar Adjustment Per Thousand Board Feet Net Scribner Scale | |
| Class 1: | SVA's 1 through 6, and 10 | $0.00 | |
| Class 2: | SVA 7 | $0.00 |
| Note: | The adjustment will not be allowed on special forest products. |
(a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:
(i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.
(ii) Others not listed; volcanic activity, earthquake.
(b) Causes that do not qualify for adjustment include:
(i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and
(ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.
(c) The department of revenue will not grant adjustments for applications involving timber that has already been harvested but will consider any remaining undisturbed damaged timber scheduled for removal if it is properly identified.
(d) The department of revenue will notify the harvester in writing of approval or denial. Instructions will be included for taking any adjustment amounts approved.
[Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. 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.]