WSR 10-22-063

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed October 29, 2010, 11:20 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 10-18-070.

     Title of Rule and Other Identifying Information: WAC 458-40-540 Forest land values and 458-40-660 Timber excise tax -- Stumpage value tables -- Stumpage value adjustments.

     Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98504, on December 7, 2010, at 10:00 a.m.

     Date of Intended Adoption: December 17, 2010.

     Submit Written Comments to: Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, by December 7, 2010.

     Assistance for Persons with Disabilities: Contact Martha Thomas at (360) 725-7497 no later than ten days before the hearing date. Deaf and hard of hearing individuals may call 1-800-451-7985 (TTY users).

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 84.33.091 requires the department to revise the stumpage value tables every six months. The department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax. The values in the proposed WAC 458-40-660 will apply to the first half of 2011.

     Further, RCW 84.33.140 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.140(3). The department proposes to amend the forest land values rule (WAC 458-40-540) to adjust the table of forest land values in Washington as required by statute. County assessors will use these published land values for property tax purposes in 2011.

     Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/default.aspx.

     Reasons Supporting Proposal: RCW 84.33.091 requires that the stumpage values provided in WAC 458-40-660 be updated as of January 1 and July 1 of each year. RCW 84.33.140 requires that the values provided in WAC 458-40-540 be adjusted each year.

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

     Statute Being Implemented: RCW 84.33.091 and 84.33.140.

     Rule is not necessitated by federal law, federal or state court decision.

     Name of Proponent: Washington state department of revenue, governmental.

     Name of Agency Personnel Responsible for Drafting: Mark E. Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1574; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #300, Olympia, WA, (360) 570-3230.

     No small business economic impact statement has been prepared under chapter 19.85 RCW.

     A cost-benefit analysis is required under RCW 34.05.328. A preliminary cost-benefit analysis may be obtained by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, for WAC 458-40-660. The proposed rule is a significant legislative rule as defined by RCW 34.05.328.

October 29, 2010

Alan R. Lynn

Rules Coordinator

OTS-3740.1


AMENDATORY SECTION(Amending WSR 10-02-031, filed 12/29/09, effective 1/1/10)

WAC 458-40-540   Forest land values -- 2010.   The forest land values, per acre, for each grade of forest land for the ((2010)) 2011 assessment year are determined to be as follows:

LAND

GRADE

 OPERABILITY

CLASS

 ((2010)) 2011

VALUES ROUNDED


1

 1

2

3

4

 $((209)) 204

((207)) 202

((194)) 190

((140)) 137


2

 1

2

3

4

 ((175)) 171

((170)) 166

((163)) 159

((117)) 114


3

 1

2

3

4

 ((137)) 134

((133)) 130

((132)) 129

((101)) 99


4

 1

2

3

4

 ((105)) 103

((102)) 100

((101)) 99

((77)) 75


5

 1

2

3

4

 ((76)) 74

((69)) 67

((68)) 67

((47)) 46


6

 1

2

3

4

 ((39)) 38

((36)) 35

((36)) 35

((34)) 33


7

 1

2

3

4

 17

17

16

16
8 1 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 10-02-031, § 458-40-540, filed 12/29/09, effective 1/1/10; 09-02-044, § 458-40-540, filed 12/31/08, effective 1/1/09; 08-02-063, § 458-40-540, filed 12/28/07, effective 1/1/08; 07-02-038, § 458-40-540, filed 12/26/06, effective 1/1/07. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 06-02-006, § 458-40-540, filed 12/22/05, effective 1/1/06; 05-02-037, § 458-40-540, filed 12/30/04, effective 1/1/05. Statutory Authority: RCW 82.32.300 and 84.33.140. 04-02-018, § 458-40-540, filed 12/30/03, effective 1/1/04. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-540, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-540, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120. 01-02-018, § 458-40-540, filed 12/21/00, effective 1/1/01; 00-02-018, § 458-40-540, filed 12/27/99, effective 1/1/00; 99-02-030, § 458-40-540, filed 12/30/98, effective 1/1/99; 98-02-014, § 458-40-540, filed 12/30/97, effective 1/1/98; 97-07-041, § 458-40-540, filed 3/14/97, effective 4/14/97; 96-02-055, § 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120. 95-02-039, § 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300. 94-02-046, § 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120. 93-02-024, § 458-40-540, filed 12/31/92, effective 1/1/93; 91-24-026, § 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010. 90-24-012, § 458-40-540, filed 11/27/90, effective 12/28/90; 89-23-095, § 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130. 88-23-055 (Order FT-88-3), § 458-40-540, filed 11/15/88; 87-22-068 (Order FT-87-3), § 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-540, filed 12/31/86.]

OTS-3743.2


AMENDATORY SECTION(Amending WSR 10-14-095, filed 7/6/10, effective 7/6/10)

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, 2010)) June 30, 2011:


((TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2010

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
$267
$260
$253
$246
$239
2 267 260 253 246 239
3 267 260 253 246 239
4 267 260 253 246 239

Western Redcedar(2)
RC
1
495
488
481
474
467

Western Hemlock(3)		 WH 1 230 223 216 209 202
2 230 223 216 209 202
3 230 223 216 209 202
4 230 223 216 209 202

Red Alder
RA
1
290
283
276
269
262
2 261 254 247 240 233

Black Cottonwood
BC
1
15
8
1
1
1

Other Hardwood
OH
1
171
164
157
150
143

Douglas-Fir Poles & Piles
DFL
1
547
540
533
526
519

Western Redcedar Poles
RCL
1
1273
1266
1259
1252
1245

Chipwood(4)
CHW
1
3
2
1
1
1
RC Shake & Shingle Blocks(5)
RCS
1
144
137
130
123
116

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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, 2010

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
$282
$275
$268
$261
$254
2 282 275 268 261 254
3 282 275 268 261 254
4 247 240 233 226 219

Western Redcedar(2)
RC
1
495
488
481
474
467

Western Hemlock(3)
WH
1		 239 232 225 218 211
2 239 232 225 218 211
3 239 232 225 218 211
4 239 232 225 218 211

Red Alder
RA
1
290
283
276
269
262
2 261 254 247 240 233

Black Cottonwood
BC
1
15
8
1
1
1

Other Hardwood
OH
1
171
164
157
150
143

Douglas-Fir Poles & Piles
DFL
1
547
540
533
526
519

Western Redcedar Poles
RCL
1
1273
1266
1259
1252
1245

Chipwood(4)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(5)
RCS
1
144
137
130
123
116

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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, 2010

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
$232
$225
$218
$211
$204
2 232 225 218 211 204
3 232 225 218 211 204
4 232 225 218 211 204

Western Redcedar(3)
RC
1
495
488
481
474
467

Western Hemlock(4)
WH
1		 227 220 213 206 199
2 227 220 213 206 199
3 227 220 213 206 199
4 227 220 213 206 199

Red Alder
RA
1
290
283
276
269
262
2 261 254 247 240 233

Black Cottonwood
BC
1
15
8
1
1
1

Other Hardwood
OH
1
171
164
157
150
143

Douglas-Fir Poles & Piles
DFL
1
547
540
533
526
519

Western Redcedar Poles
RCL
1
1273
1266
1259
1252
1245

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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, 2010

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
$307
$300
$293
$286
$279
2 307 300 293 286 279
3 307 300 293 286 279
4 283 276 269 262 255

Lodgepole Pine
LP
1
79
72
65
58
51

Ponderosa Pine
PP
1
76
69
62
55
48
2 61 54 47 40 33

Western Redcedar(3)
RC
1
495
488
481
474
467

Western Hemlock(4)
WH
1		 239 232 225 218 211
2 239 232 225 218 211
3 239 232 225 218 211
4 239 232 225 218 211

Red Alder
RA
1
290
283
276
269
262
2 261 254 247 240 233

Black Cottonwood
BC
1
15
8
1
1
1

Other Hardwood
OH
1
171
164
157
150
143

Douglas-Fir Poles & Piles
DFL
1
547
540
533
526
519

Western Redcedar Poles
RCL
1
1273
1266
1259
1252
1245

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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, 2010

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
$269
$262
$255
$248
$241
2 269 262 255 248 241
3 269 262 255 248 241
4 269 262 255 248 241

Lodgepole Pine
LP
1
79
72
65
58
51

Ponderosa Pine
PP
1
76
69
62
55
48
2 61 54 47 40 33

Western Redcedar(3)
RC
1
495
488
481
474
467

Western Hemlock(4)
WH
1		 215 208 201 194 187
2 215 208 201 194 187
3 215 208 201 194 187
4 215 208 201 194 187

Red Alder
RA
1
290
283
276
269
262
2 261 254 247 240 233

Black Cottonwood
BC
1
15
8
1
1
1

Other Hardwood
OH
1
171
164
157
150
143

Douglas-Fir Poles & Piles
DFL
1
547
540
533
526
519

Western Redcedar Poles
RCL
1
1273
1266
1259
1252
1245

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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, 2010

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
$86
$79
$72
$65
$58

Lodgepole Pine
LP
1
79
72
65
58
51

Ponderosa Pine
PP
1
76
69
62
55
48
2 61 54 47 40 33

Western Redcedar(3)
RC
1
331
324
317
310
303

True Firs and Spruce(4)
WH
1
81
74
67
60
53

Western White Pine
WP
1
55
48
41
34
27

Hardwoods
OH
1
1
1
1
1
1

Western Redcedar Poles
RCL
1
331
324
317
310
303

Small Logs(5)
SML
1
10
9
8
7
6

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle Blocks(6)

RCS

1

144

137

130

123

116

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 7—Proposed Stumpage Value Table
Stumpage Value Area 7
July 1 through December 31, 2010

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
$86
$79
$72
$65
$58

Lodgepole Pine
LP
1
79
72
65
58
51

Ponderosa Pine
PP
1
76
69
62
55
48
2 61 54 47 40 33

Western Redcedar(3)
RC
1
331
324
317
310
303

True Firs and Spruce(4)
WH
1
81
74
67
60
53

Western White Pine
WP
1
55
48
41
34
27

Hardwoods
OH
1
1
1
1
1
1

Western Redcedar Poles
RCL
1
331
324
317
310
303

Small Logs(5)
SML
1
10
9
8
7
6

Chipwood(5)
CHW
1
1
1
1
1
1

RC Shake & Shingle

Blocks(6)

RCS

1

144

137

130

123

116

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 8—Proposed Stumpage Value Table
Stumpage Value Area 10
July 1 through December 31, 2010

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
$293
$286
$279
$272
$265
2 293 286 279 272 265
3 293 286 279 272 265
4 269 262 255 248 241

Lodgepole Pine
LP
1
79
72
65
58
51

Ponderosa Pine
PP
1
76
69
62
55
48
2 61 54 47 40 33

Western Redcedar(3)
RC
1
481
474
467
460
453

Western Hemlock(4)
WH
1		 225 218 211 204 197
2 225 218 211 204 197
3 225 218 211 204 197
4 225 218 211 204 197

Red Alder
RA
1
276
269
262
255
248
2 247 240 233 226 219

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
157
150
143
136
129

Douglas-Fir Poles & Piles
DFL
1
533
526
519
512
505

Western Redcedar Poles
RCL
1
1259
1252
1245
1238
1231

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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 1—Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2011

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
$312
$305
$298
$291
$284
2 312 305 298 291 284
3 312 305 298 291 284
4 312 305 298 291 284

Western Redcedar(2)
RC
1
567
560
553
546
539

Western Hemlock(3)		 WH 1 286 279 272 265 258
2 286 279 272 265 258
3 286 279 272 265 258
4 286 279 272 265 258

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

Chipwood(4)
CHW
1
5
4
3
2
1
RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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
January 1 through June 30, 2011

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
$327
$320
$313
$306
$299
2 327 320 313 306 299
3 327 320 313 306 299
4 302 295 288 281 274

Western Redcedar(2)
RC
1
567
560
553
546
539

Western Hemlock(3)
WH
1		 313 306 299 292 285
2 313 306 299 292 285
3 313 306 299 292 285
4 313 306 299 292 285

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

Chipwood(4)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(5)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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
January 1 through June 30, 2011

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
$345
$338
$331
$324
$317
2 345 338 331 324 317
3 345 338 331 324 317
4 315 308 301 294 287

Western Redcedar(3)
RC
1
567
560
553
546
539

Western Hemlock(4)
WH
1		 293 286 279 272 265
2 293 286 279 272 265
3 293 286 279 272 265
4 293 286 279 272 265

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(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
January 1 through June 30, 2011

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
$341
$334
$327
$320
$313
2 341 334 327 320 313
3 341 334 327 320 313
4 327 320 313 306 299

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
567
560
553
546
539

Western Hemlock(4)
WH
1		 293 286 279 272 265
2 293 286 279 272 265
3 293 286 279 272 265
4 293 286 279 272 265

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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
January 1 through June 30, 2011

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
$339
$332
$325
$318
$311
2 339 332 325 318 311
3 339 332 325 318 311
4 328 321 314 307 300

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
567
560
553
546
539

Western Hemlock(4)
WH
1		 275 268 261 254 247
2 275 268 261 254 247
3 275 268 261 254 247
4 275 268 261 254 247

Red Alder
RA
1
339
332
325
318
311
2 300 293 286 279 272

Black Cottonwood
BC
1
65
58
51
44
37

Other Hardwood
OH
1
196
189
182
175
168

Douglas-Fir Poles & Piles
DFL
1
624
617
610
603
596

Western Redcedar Poles
RCL
1
1215
1208
1201
1194
1187

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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
January 1 through June 30, 2011

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
$127
$120
$113
$106
$99

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
377
370
363
356
349

True Firs and Spruce(4)
WH
1
117
110
103
96
89

Western White Pine
WP
1
94
87
80
73
66

Hardwoods
OH
1
23
16
9
2
1

Western Redcedar Poles
RCL
1
377
370
363
356
349

Small Logs(5)
SML
1
17
16
15
14
13

Chipwood(5)
CHW
1
2
1
1
1
1

RC Shake & Shingle Blocks(6)

RCS

1

164

157

150

143

136

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 7—Proposed Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2011

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
$127
$120
$113
$106
$99

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
377
370
363
356
349

True Firs and Spruce(4)
WH
1
117
110
103
96
89

Western White Pine
WP
1
94
87
80
73
66

Hardwoods
OH
1
23
16
9
2
1

Western Redcedar Poles
RCL
1
377
370
363
356
349

Small Logs(5)
SML
1
17
16
15
14
13

Chipwood(5)
CHW
1
2
1
1
1
1

RC Shake & Shingle

Blocks(6)

RCS

1

164

157

150

143

136

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 8—Proposed Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2011

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
$327
$320
$313
$306
$299
2 327 320 313 306 299
3 327 320 313 306 299
4 313 306 299 292 285

Lodgepole Pine
LP
1
114
107
100
93
86

Ponderosa Pine
PP
1
141
134
127
120
113
2 120 113 106 99 92

Western Redcedar(3)
RC
1
553
546
539
532
525

Western Hemlock(4)
WH
1		 279 272 265 258 251
2 279 272 265 258 251
3 279 272 265 258 251
4 279 272 265 258 251

Red Alder
RA
1
325
318
311
304
297
2 286 279 272 265 258

Black Cottonwood
BC
1
51
44
37
30
23

Other Hardwood
OH
1
182
175
168
161
154

Douglas-Fir Poles & Piles
DFL
1
610
603
596
589
582

Western Redcedar Poles
RCL
1
1201
1194
1187
1180
1173

Chipwood(5)
CHW
1
5
4
3
2
1

RC Shake & Shingle Blocks(6)
RCS
1
164
157
150
143
136

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 all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(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.

     (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)) January 1 through ((December 31, 2010)) June 30, 2011:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2010)) June 30, 2011


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. -$50.00
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, 2010)) June 30, 2011


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 8 thousand board feet per acre and less. -$8.00
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. -$50.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. -$75.00
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.

     (5) Forest-derived biomass, has a $0/ton stumpage value.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. 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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