Effective Date of Rule: January 1, 2007.

     Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The stumpage value rule is required by statute (RCW 84.33.091) to be effective on January 1, 2007.

     Purpose: WAC 458-40-660 contains the stumpage values used by harvesters of timber to calculate the timber excise tax. This rule is being revised to provide the stumpage values to be used during the first half of 2007.

     Citation of Existing Rules Affected by this Order: Amending WAC 458-40-660 Timber excise tax -- Stumpage value tables -- Stumpage value adjustments.

     Statutory Authority for Adoption: RCW 82.01.060(2), 82.32.300, and 84.33.096.

     Other Authority: RCW 84.33.091.

      Adopted under notice filed as WSR 06-22-085 on October 31, 2006.

     A final cost-benefit analysis is available by contacting Roseanna Hodson, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543, e-mail roseannah@dor.wa.gov.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.

     Date Adopted: December 26, 2006.

Janis P. Bianchi

Assistant Director

Interpretations and Technical

Advice Division

OTS-9360.2

AMENDATORY SECTION(Amending WSR 06-14-064, filed 6/30/06, effective 7/1/06)

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, 2006)) June 30, 2007:

((TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2006

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	$632	$625	$618	$611	$604
		2	469	462	455	448	441
		3	463	456	449	442	435
		4	412	405	398	391	384
Western Redcedar(2)	RC	1	559	552	545	538	531
Western Hemlock(3)	WH	1	383	376	369	362	355
		2	347	340	333	326	319
		3	302	295	288	281	274
		4	302	295	288	281	274
Red Alder	RA	1	367	360	353	346	339
		2	268	261	254	247	240
Black Cottonwood	BC	1	34	27	20	13	6
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles	DFL	1	796	789	782	775	768
Western Redcedar Poles	RCL	1	1373	1366	1359	1352	1345
Chipwood(4)	CHW	1	1	1	1	1	1
RC Shake & Shingle Blocks(5)	RCS	1	174	167	160	153	146
RC & Other Posts(6)	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees(7)	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(7)	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 ton.

(5)	Stumpage value per cord.

(6)	Stumpage value per 8 lineal feet or portion thereof.
(7)	Stumpage value per lineal foot.

TABLE 2—Proposed Stumpage Value Table
Stumpage Value Area 2
July 1 through December 31, 2006

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	$632	$625	$618	$611	$604
		2	505	498	491	484	477
		3	490	483	476	469	462
		4	474	467	460	453	446
Western Redcedar(2)	RC	1	559	552	545	538	531
Western Hemlock(3)	WH	1	383	376	369	362	355
		2	361	354	347	340	333
		3	334	327	320	313	306
		4	334	327	320	313	306
Red Alder	RA	1	367	360	353	346	339
		2	268	261	254	247	240
Black Cottonwood	BC	1	34	27	20	13	6
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles	DFL	1	796	789	782	775	768
Western Redcedar Poles	RCL	1	1373	1366	1359	1352	1345
Chipwood(4)	CHW	1	1	1	1	1	1
RC Shake & Shingle Blocks(5)	RCS	1	174	167	160	153	146
RC & Other Posts(6)	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees(7)	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(7)	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 ton.

(5)	Stumpage value per cord.

(6)	Stumpage value per 8 lineal feet or portion thereof.
(7)	Stumpage value per lineal foot.

TABLE 3—Proposed Stumpage Value Table
Stumpage Value Area 3
July 1 through December 31, 2006

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	$542	$535	$528	$521	$514
		2	457	450	443	436	429
		3	402	395	388	381	374
		4	402	395	388	381	374
Western Redcedar(3)	RC	1	559	552	545	538	531
Western Hemlock and Other Conifer(4)	WH	1	383	376	369	362	355
		2	347	340	333	326	319
		3	288	281	274	267	260
		4	247	240	233	226	219
Red Alder	RA	1	367	360	353	346	339
		2	268	261	254	247	240
Black Cottonwood	BC	1	34	27	20	13	6
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles	DFL	1	796	789	782	775	768
Western Redcedar Poles	RCL	1	1373	1366	1359	1352	1345
Chipwood(5)	CHW	1	1	1	1	1	1
RC Shake & Shingle Blocks(6)	RCS	1	174	167	160	153	146
RC & Other Posts(7)	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees(8)	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(8)	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 ton.

(6)	Stumpage value per cord.

(7)	Stumpage value per 8 lineal feet or portion thereof.
(8)	Stumpage value per lineal foot.

TABLE 4—Proposed Stumpage Value Table
Stumpage Value Area 4
July 1 through December 31, 2006

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	$632	$625	$618	$611	$604
		2	528	521	514	507	500
		3	465	458	451	444	437
		4	465	458	451	444	437
Lodgepole Pine	LP	1	221	214	207	200	193
Ponderosa Pine	PP	1	317	310	303	296	289
		2	211	204	197	190	183
Western Redcedar(3)	RC	1	559	552	545	538	531
Western Hemlock and Other Conifer(4)	WH	1	383	376	369	362	355
		2	320	313	306	299	292
		3	316	309	302	295	288
		4	316	309	302	295	288
Red Alder	RA	1	367	360	353	346	339
		2	268	261	254	247	240
Black Cottonwood	BC	1	34	27	20	13	6
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles	DFL	1	796	789	782	775	768
Western Redcedar Poles	RCL	1	1373	1366	1359	1352	1345
Chipwood(5)	CHW	1	1	1	1	1	1
RC Shake & Shingle Blocks(6)	RCS	1	174	167	160	153	146
RC & Other Posts(7)	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees(8)	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(8)	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 ton.

(6)	Stumpage value per cord.

(7)	Stumpage value per 8 lineal feet or portion thereof.
(8)	Stumpage value per lineal foot.

TABLE 5—Proposed Stumpage Value Table
Stumpage Value Area 5
July 1 through December 31, 2006

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	$655	$648	$641	$634	$627
		2	534	527	520	513	506
		3	493	486	479	472	465
		4	493	486	479	472	465
Lodgepole Pine	LP	1	221	214	207	200	193
Ponderosa Pine	PP	1	317	310	303	296	289
		2	211	204	197	190	183
Western Redcedar(3)	RC	1	559	552	545	538	531
Western Hemlock and Other Conifer(4)	WH	1	383	376	369	362	355
		2	348	341	334	327	320
		3	331	324	317	310	303
		4	328	321	314	307	300
Red Alder	RA	1	367	360	353	346	339
		2	268	261	254	247	240
Black Cottonwood	BC	1	34	27	20	13	6
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles	DFL	1	796	789	782	775	768
Western Redcedar Poles	RCL	1	1373	1366	1359	1352	1345
Chipwood(5)	CHW	1	1	1	1	1	1
RC Shake & Shingle Blocks(6)	RCS	1	174	167	160	153	146
RC & Other Posts(7)	RCP	1	0.45	0.45	0.45	0.45	0.45
DF Christmas Trees(8)	DFX	1	0.25	0.25	0.25	0.25	0.25
Other Christmas Trees(8)	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 ton.

(6)	Stumpage value per cord.

(7)	Stumpage value per 8 lineal feet or portion thereof.
(8)	Stumpage value per lineal foot.

TABLE 6—Proposed Stumpage Value Table
Stumpage Value Area 6
July 1 through December 31, 2006

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	$357	$350	$343	$336	$329
Lodgepole Pine	LP	1	221	214	207	200	193
Ponderosa Pine	PP	1	317	310	303