08-02-064

WSR 08-02-064

PERMANENT RULES

DEPARTMENT OF REVENUE

[ Filed December 28, 2007, 1:59 p.m. , effective January 1, 2008 ]

     Effective Date of Rule: January 1, 2008.

     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, 2008.

     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 2008.

     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 07-22-104 on November 6, 2007.

     A final cost-benefit analysis is available by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, phone [phone], fax [phone], e-mail [e-mail].

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 28, 2007.

Janis P. Bianchi

Assistant Director

Interpretations and

Technical Advice Division

OTS-1161.2

AMENDATORY SECTION(Amending WSR 07-14-095, filed 6/29/07, effective 7/1/07)

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, 2007)) June 30, 2008:

((TABLE 1?Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2007

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	$518	$511	$504	$497	$490
		2	453	446	439	432	425
		3	448	441	434	427	420
		4	448	441	434	427	420
Western Redcedar(2)	RC	1	715	708	701	694	687
Western Hemlock(3)	WH	1	316	309	302	295	288
		2	305	298	291	284	277
		3	298	291	284	277	270
		4	298	291	284	277	270
Red Alder	RA	1	544	537	530	523	516
		2	510	503	496	489	482
Black Cottonwood	BC	1	72	65	58	51	44
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles & Piles	DFL	1	753	746	739	732	725
Western Redcedar Poles	RCL	1	1224	1217	1210	1203	1196
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
July 1 through December 31, 2007

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	$518	$511	$504	$497	$490
		2	458	451	444	437	430
		3	458	451	444	437	430
		4	458	451	444	437	430
Western Redcedar(2)	RC	1	715	708	701	694	687
Western Hemlock(3)	WH	1	316	309	302	295	288
		2	316	309	302	295	288
		3	315	308	301	294	287
		4	315	308	301	294	287
Red Alder	RA	1	544	537	530	523	516
		2	510	503	496	489	482
Black Cottonwood	BC	1	72	65	58	51	44
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles & Piles	DFL	1	753	746	739	732	725
Western Redcedar Poles	RCL	1	1224	1217	1210	1203	1196
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
July 1 through December 31, 2007

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	$518	$511	$504	$497	$490
		2	493	486	479	472	465
		3	479	472	465	458	451
		4	464	457	450	443	436
Western Redcedar(3)	RC	1	715	708	701	694	687
Western Hemlock and Other Conifer(4)	WH	1	316	309	302	295	288
		2	316	309	302	295	288
		3	313	306	299	292	285
		4	313	306	299	292	285
Red Alder	RA	1	544	537	530	523	516
		2	510	503	496	489	482
Black Cottonwood	BC	1	72	65	58	51	44
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles & Piles	DFL	1	753	746	739	732	725
Western Redcedar Poles	RCL	1	1224	1217	1210	1203	1196
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
July 1 through December 31, 2007

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	$575	$568	$561	$554	$547
		2	498	491	484	477	470
		3	479	472	465	458	451
		4	461	454	447	440	433
Lodgepole Pine	LP	1	264	257	250	243	236
Ponderosa Pine	PP	1	296	289	282	275	268
		2	208	201	194	187	180
Western Redcedar(3)	RC	1	715	708	701	694	687
Western Hemlock and Other Conifer(4)	WH	1	345	338	331	324	317
		2	345	338	331	324	317
		3	345	338	331	324	317
		4	345	338	331	324	317
Red Alder	RA	1	544	537	530	523	516
		2	510	503	496	489	482
Black Cottonwood	BC	1	72	65	58	51	44
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles & Piles	DFL	1	753	746	739	732	725
Western Redcedar Poles	RCL	1	1224	1217	1210	1203	1196
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
July 1 through December 31, 2007

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	$528	$521	$514	$507	$500
		2	467	460	453	446	439
		3	467	460	453	446	439
		4	390	383	376	369	362
Lodgepole Pine	LP	1	264	257	250	243	236
Ponderosa Pine	PP	1	296	289	282	275	268
		2	208	201	194	187	180
Western Redcedar(3)	RC	1	715	708	701	694	687
Western Hemlock and Other Conifer(4)	WH	1	316	309	302	295	288
		2	307	300	293	286	279
		3	293	286	279	272	265
		4	217	210	203	196	189
Red Alder	RA	1	544	537	530	523	516
		2	510	503	496	489	482
Black Cottonwood	BC	1	72	65	58	51	44
Other Hardwood	OH	1	165	158	151	144	137
Douglas-Fir Poles & Piles	DFL	1	753	746	739	732	725
Western Redcedar Poles	RCL	1	1224	1217	1210	1203	1196
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
July 1 through December 31, 2007

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	$349	$342	$335	$328	$321
Lodgepole Pine	LP	1	264	257	250	243	236
Ponderosa Pine	PP	1	296	289	282	275	268
		2	208	201	194	187	180
Western Redcedar(3)	RC	1	504	497	490	483	476
True Firs and Spruce(4)	WH	1	259	252	245	238	231
Western White Pine	WP	1	256	249	242	235	228
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	632	625	618	611	604
Small Logs(5)	SML	1	33	32	31	30	29
Chipwood(5)	CHW	1	5	4	3	2	1
RC Shake & Shingle Blocks(6)	RCF	1	76	69	62	55	48
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, 2007

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	$349	$342	$335	$328	$321
Lodgepole Pine	LP	1	264	257	250	243	236
Ponderosa Pine	PP	1	296	289	282	275	268
		2	208	201	194	187	180
Western Redcedar(3)	RC	1	504	497	490	483	476
True Firs and Spruce(4)	WH	1	259	252	245	238	231
Western White Pine	WP	1	256	249	242	235	228
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	632	625	618	611	604
Small Logs(5)	SML	1	33	32	31	30	29
Chipwood(5)	CHW	1	5	4	3	2	1
RC Shake & Shingle Blocks(6)	RCF	1	76	69	62	55	48
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, 2007

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	$561	$554	$547	$540	$533
		2	484	477	470	463	456
		3	465	458	451	444	437
		4	447	440	433	426	419
Lodgepole Pine	LP	1	264	257	250	243	236
Ponderosa Pine	PP	1	296	289	282	275	268
		2	208	201	194	187	180
Western Redcedar(3)	RC	1	701	694	687	680	673
Western Hemlock and Other Conifer(4)	WH	1	331	324	317	310	303
		2	331	324	317	310	303
		3	331	324	317	310	303
		4	331	324	317	310	303
Red Alder	RA	1	530	523	516	509	502
		2	496	489	482	475	468
Black Cottonwood	BC	1	58	51	44	37	30
Other Hardwood	OH	1	151	144	137	130	123
Douglas-Fir Poles & Piles	DFL	1	739	732	725	718	711
Western Redcedar Poles	RCL	1	1210	1203	1196	1189	1182
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 1?Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2008

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	$481	$474	$467	$460	$453
		2	413	406	399	392	385
		3	400	393	386	379	372
		4	350	343	336	329	322
Western Redcedar(2)	RC	1	736	729	722	715	708
Western Hemlock(3)	WH	1	300	293	286	279	272
		2	300	293	286	279	272
		3	295	288	281	274	267
		4	295	288	281	274	267
Red Alder	RA	1	719	712	705	698	691
		2	647	640	633	626	619
Black Cottonwood	BC	1	57	50	43	36	29
Other Hardwood	OH	1	181	174	167	160	153
Douglas-Fir Poles & Piles	DFL	1	774	767	760	753	746
Western Redcedar Poles	RCL	1	1384	1377	1370	1363	1356
Chipwood(4)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(5)	RCS	1	279	272	265	258	251
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, 2008

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	$562	$555	$548	$541	$534
		2	428	421	414	407	400
		3	427	420	413	406	399
		4	398	391	384	377	370
Western Redcedar(2)	RC	1	736	729	722	715	708
Western Hemlock(3)	WH	1	346	339	332	325	318
		2	346	339	332	325	318
		3	312	305	298	291	284
		4	312	305	298	291	284
Red Alder	RA	1	719	712	705	698	691
		2	647	640	633	626	619
Black Cottonwood	BC	1	57	50	43	36	29
Other Hardwood	OH	1	181	174	167	160	153
Douglas-Fir Poles & Piles	DFL	1	774	767	760	753	746
Western Redcedar Poles	RCL	1	1384	1377	1370	1363	1356
Chipwood(4)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(5)	RCS	1	279	272	265	258	251
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, 2008

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	$461	$454	$447	$440	$433
		2	444	437	430	423	416
		3	443	436	429	422	415
		4	371	364	357	350	343
Western Redcedar(3)	RC	1	736	729	722	715	708
Western Hemlock(4)	WH	1	346	339	332	325	318
		2	346	339	332	325	318
		3	288	281	274	267	260
		4	274	267	260	253	246
Red Alder	RA	1	719	712	705	698	691
		2	647	640	633	626	619
Black Cottonwood	BC	1	57	50	43	36	29
Other Hardwood	OH	1	181	174	167	160	153
Douglas-Fir Poles & Piles	DFL	1	774	767	760	753	746
Western Redcedar Poles	RCL	1	1384	1377	1370	1363	1356
Chipwood(5)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(6)	RCS	1	279	272	265	258	251
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, 2008

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	$589	$582	$575	$568	$561
		2	462	455	448	441	434
		3	443	436	429	422	415
		4	327	320	313	306	299
Lodgepole Pine	LP	1	238	231	224	217	210
Ponderosa Pine	PP	1	285	278	271	264	257
		2	198	191	184	177	170
Western Redcedar(3)	RC	1	736	729	722	715	708
Western Hemlock(4)	WH	1	338	331	324	317	310
		2	338	331	324	317	310
		3	338	331	324	317	310
		4	338	331	324	317	310
Red Alder	RA	1	719	712	705	698	691
		2	647	640	633	626	619
Black Cottonwood	BC	1	57	50	43	36	29
Other Hardwood	OH	1	181	174	167	160	153
Douglas-Fir Poles & Piles	DFL	1	774	767	760	753	746
Western Redcedar Poles	RCL	1	1384	1377	1370	1363	1356
Chipwood(5)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(6)	RCS	1	279	272	265	258	251
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, 2008

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	$616	$609	$602	$595	$588
		2	444	437	430	423	416
		3	374	367	360	353	346
		4	371	364	357	350	343
Lodgepole Pine	LP	1	238	231	224	217	210
Ponderosa Pine	PP	1	285	278	271	264	257
		2	198	191	184	177	170
Western Redcedar(3)	RC	1	736	729	722	715	708
Western Hemlock(4)	WH	1	290	283	276	269	262
		2	290	283	276	269	262
		3	290	283	276	269	262
		4	290	283	276	269	262
Red Alder	RA	1	719	712	705	698	691
		2	647	640	633	626	619
Black Cottonwood	BC	1	57	50	43	36	29
Other Hardwood	OH	1	181	174	167	160	153
Douglas-Fir Poles & Piles	DFL	1	774	767	760	753	746
Western Redcedar Poles	RCL	1	1384	1377	1370	1363	1356
Chipwood(5)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(6)	RCS	1	279	272	265	258	251
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, 2008

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	$296	$289	$282	$275	$268
Lodgepole Pine	LP	1	238	231	224	217	210
Ponderosa Pine	PP	1	285	278	271	264	257
		2	198	191	184	177	170
Western Redcedar(3)	RC	1	596	589	582	575	568
True Firs and Spruce(4)	WH	1	230	223	216	209	202
Western White Pine	WP	1	252	245	238	231	224
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	632	625	618	611	604
Small Logs(5)	SML	1	32	31	30	29	28
Chipwood(5)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(6)	RCF	1	76	69	62	55	48
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, 2008

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	$296	$289	$282	$275	$268
Lodgepole Pine	LP	1	238	231	224	217	210
Ponderosa Pine	PP	1	285	278	271	264	257
		2	198	191	184	177	170
Western Redcedar(3)	RC	1	596	589	582	575	568
True Firs and Spruce(4)	WH	1	230	223	216	209	202
Western White Pine	WP	1	252	245	238	231	224
Hardwoods	OH	1	50	43	36	29	22
Western Redcedar Poles	RCL	1	632	625	618	611	604
Small Logs(5)	SML	1	32	31	30	29	28
Chipwood(5)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(6)	RCF	1	76	69	62	55	48
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, 2008

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	$575	$568	$561	$554	$547
		2	448	441	434	427	420
		3	429	422	415	408	401
		4	313	306	299	292	285
Lodgepole Pine	LP	1	238	231	224	217	210
Ponderosa Pine	PP	1	285	278	271	264	257
		2	198	191	184	177	170
Western Redcedar(3)	RC	1	722	715	708	701	694
Western Hemlock(4)	WH	1	324	317	310	303	296
		2	324	317	310	303	296
		3	324	317	310	303	296
		4	324	317	310	303	296
Red Alder	RA	1	705	698	691	684	677
		2	633	626	619	612	605
Black Cottonwood	BC	1	43	36	29	22	15
Other Hardwood	OH	1	167	160	153	146	139
Douglas-Fir Poles & Piles	DFL	1	760	753	746	739	732
Western Redcedar Poles	RCL	1	1370	1363	1356	1349	1342
Chipwood(5)	CHW	1	12	11	10	9	8
RC Shake & Shingle Blocks(6)	RCS	1	279	272	265	258	251
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, 2007)) June 30, 2008:

TABLE 9?Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2007)) June 30, 2008

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, 2007)) June 30, 2008

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.	-$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 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 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.]