WSR 02-22-054

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed October 31, 2002, 2:42 p.m. ]

     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:


((TABLE 1—Stumpage Value Table

Stumpage Value Area 1

((July 1 through December 31, 2002


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

$533
    
$526

$519

$512

$505
2 474 467 460 453 446
3 447 440 433 426 419
4 364 357 350 343 336

Western Redcedar(2)

RC

1

602

595

588

581

574

Western Hemlock and Other Conifer(3)
WH 1 277 270 263 256 249
2 232 225 218 211 204
3 224 217 210 203 196
4 214 207 200 193 186

Red Alder

RA

1

294

287

280

273

266
2 249 242 235 228 221

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.

TABLE 2—Stumpage Value Table

Stumpage Value Area 2

July 1 through December 31, 2002


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

$454

$447

$440

$433

$426
2 417 410 403 396 389
3 416 409 402 395 388
4 400 393 386 379 372

Western Redcedar(2)

RC

1

602

595

588

581

574

Western Hemlock and Other Conifer (3)

WH

1

277

270

263

256

249
2 222 215 208 201 194
3 219 212 205 198 191
4 215 208 201 194 187

Red Alder

RA

1

294

287

280

273

266
2 249 242 235 228 221

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.

TABLE 3—Stumpage Value Table

Stumpage Value Area 3

July 1 through December 31, 2002


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

$454

$447

$440

$433

$426
2 412 405 398 391 384
3 393 386 379 372 365
4 240 233 226 219 212

Western Redcedar(3)

RC

1

602

595

588

581

574

Western Hemlock and Other Conifer(4)

WH

1

277

270

263

256

249
2 243 236 229 222 215
3 211 204 197 190 183
4 195 188 181 174 167

Red Alder

RA

1

294

287

280

273

266
2 249 242 235 228 221

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.

TABLE 4—Stumpage Value Table

Stumpage Value Area 4

July 1 through December 31, 2002


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

$533

$526

$519

$512

$505
2 436 429 422 415 408
3 408 401 394 387 380
4 384 377 370 363 356

Lodgepole Pine

LP

1

192

185

178

171

164

Ponderosa Pine

PP

1

347

340

333

326

319
2 212 205 198 191 184

Western Redcedar(3)

RC

1

602

595

588

581

574

Western Hemlock and Other Conifer(4)

WH

1

277

270

263

256

249
2 240 233 226 219 212
3 238 231 224 217 210
4 223 216 209 202 195

Red Alder

RA

1

294

287

280

273

266
2 249 242 235 228 221

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.

TABLE 5—Stumpage Value Table

Stumpage Value Area 5

July 1 through December 31, 2002


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

$454

$447

$440

$433

$426
2 438 431 424 417 410
3 424 417 410 403 396
4 360 353 346 339 332

Lodgepole Pine

LP

1

192

185

178

171

164

Ponderosa Pine

PP

1

347

340

333

326

319
2 212 205 198 191 184

Western Redcedar(3)

RC

1

602

595

588

581

574

Western Hemlock and Other Conifer(4)

WH

1

277

270

263

256

249
2 220 213 206 199 192
3 219 212 205 198 191
4 217 210 203 196 189

Red Alder

RA

1

294

287

280

273

266
2 249 242 235 228 221

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.

TABLE 6—Stumpage Value Table

Stumpage Value Area 6

July 1 through December 31, 2002


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

$279

$272

$265

$258

$251

Lodgepole Pine

LP

1

192

185

178

171

164

Ponderosa Pine

PP

1

347

340

333

326

319
2 212 205 198 191 184

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

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 458-40-680.
(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

July 1 through December 31, 2002


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

$290

$283

$276

$269

$262

Lodgepole Pine

LP

1

230

223

216

209

202

Ponderosa Pine

PP

1

374

367

360

353

346
2 303 296 289 282 275

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

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 458-40-680.
(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

July 1 through December 31, 2002


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

$519

$512

$505

$498

$491
2 422 415 408 401 394
3 394 387 380 373 366
4 370 363 356 349 342

Lodgepole Pine

LP

1

192

185

178

171

164

Ponderosa Pine

PP

1

347

340

333

326

319
2 212 205 198 191 184

Western Redcedar(3)

RC

1

588

581

574

567

560

Western Hemlock and Other Conifer(4)

WH

1

263

256

249

242

235
2 226 219 212 205 198
3 224 217 210 203 196
4 209 202 195 188 181

Red Alder

RA

1

280

273

266

259

252
2 235 228 221 214 207

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.))


TABLE 1—Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 2003


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

$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


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

$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


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

$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


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

$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


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

$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


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

$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

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 458-40-680.
(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


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

$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

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 458-40-680.
(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


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

$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.

     (4) Damaged timber. Timber harvesters planning to remove timber from areas having damaged timber may apply to the department of revenue for an adjustment in stumpage values. The application must contain a map with the legal descriptions of the area, an accurate estimate of the volume of damaged timber to be removed, a description of the damage sustained by the timber with an evaluation of the extent to which the stumpage values have been materially reduced from the values shown in the applicable tables, and a list of estimated additional costs to be incurred resulting from the removal of the damaged timber. The application must be received and approved by the department of revenue before the harvest commences. Upon receipt of an application, the department of revenue will determine the amount of adjustment to be applied against the stumpage values. Timber that has been damaged due to sudden and unforeseen causes may qualify.

     (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.]

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