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Chapter 458-40 WAC

TAXATION OF FOREST LAND AND TIMBER

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Last update: 6/22/26

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WAC 458-40 CHAPTER
WAC Sections
HTMLPDF458-40-530Property tax, forest land—Land grades—Operability classes.
HTMLPDF458-40-540Forest land values—2026.
HTMLPDF458-40-610Timber excise tax—Definitions.
HTMLPDF458-40-626Timber excise tax—Tax liability—Private timber, tax due when timber harvested.
HTMLPDF458-40-628Timber excise tax—Tax liability—Public timber, lump sum and scale sales.
HTMLPDF458-40-640Timber excise tax—Stumpage value area (map).
HTMLPDF458-40-650Timber excise tax—Timber quality codes defined.
HTMLPDF458-40-660Timber excise tax—Stumpage value tables—Stumpage value adjustments.
HTMLPDF458-40-670Timber excise tax—Chipwood and small log destinations.
HTMLPDF458-40-680Timber excise tax—Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions.