WSR 06-22-085 PROPOSED RULES
DEPARTMENT OF REVENUE [ Filed October 31, 2006, 3:36 p.m. ] Original Notice.
Preproposal statement of inquiry was filed as WSR 06-18-036.
Title of Rule and Other Identifying Information: WAC 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 5, 2006, at 10:00 a.m.
Date of Intended Adoption: December 12, 2006.
Submit Written Comments to: Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-5543, by December 5, 2006.
Assistance for Persons with Disabilities: Contact Sandy Davis at (360) 725-7499 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. This valuation is for the 1st half of 2007 stumpage value adoption (WAC 458-40-660).
Reasons Supporting Proposal: The proposed rule would provide a more accurate value for timber harvested for firewood.
Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.
Statute Being Implemented: RCW 84.33.091.
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) 570-6133; 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. No small business economic impact statement is required.
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, fax (360) 586-5543, by December 5, 2006. The proposed rule is a significant legislative rule as defined by RCW 34.05.328.
October 26, 2006
Alan R. Lynn
Rules Coordinator
OTS-9360.1
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)
SpeciesName
Species
Code
TimberQuality
Code
Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir
DF
1
$632
$625
$618
$611
$604246946245544844134634564494424354412405398391384
Western Redcedar(2)
RC
1
559
552
545
538
531
Western Hemlock(3)WH1383376369362355234734033332631933022952882812744302295288281274
Red Alder
RA
1
367
360
353
346
3392268261254247240
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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir
DF
1
$632
$625
$618
$611
$604250549849148447734904834764694624474467460453446
Western Redcedar(2)
RC
1
559
552
545
538
531
Western Hemlock(3)
WH
1
383
376
369
362
355236135434734033333343273203133064334327320313306
Red Alder
RA
1
367
360
353
346
3392268261254247240
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)
SpeciesName
Species
Code
TimberQuality
Code
Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$542
$535
$528
$521
$514245745044343642934023953883813744402395388381374
Western Redcedar(3)
RC
1
559
552
545
538
531
Western Hemlock and Other Conifer(4)
WH
1
383
376
369
362
355234734033332631932882812742672604247240233226219
Red Alder
RA
1
367
360
353
346
3392268261254247240
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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$632
$625
$618
$611
$604252852151450750034654584514444374465458451444437
Lodgepole Pine
LP
1
221
214
207
200
193
Ponderosa Pine
PP
1
317
310
303
296
2892211204197190183
Western Redcedar(3)
RC
1
559
552
545
538
531
Western Hemlock and Other Conifer(4)
WH
1
383
376
369
362
355232031330629929233163093022952884316309302295288
Red Alder
RA
1
367
360
353
346
3392268261254247240
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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$655
$648
$641
$634
$627253452752051350634934864794724654493486479472465
Lodgepole Pine
LP
1
221
214
207
200
193
Ponderosa Pine
PP
1
317
310
303
296
2892211204197190183
Western Redcedar(3)
RC
1
559
552
545
538
531
Western Hemlock and Other Conifer(4)
WH
1
383
376
369
362
355234834133432732033313243173103034328321314307300
Red Alder
RA
1
367
360
353
346
3392268261254247240
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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance 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
296
2892211204197190183
Western Redcedar(3)
RC
1
480
473
466
459
452
True Firs and Spruce(4)
WH
1
253
246
239
232
225
Western White Pine
WP
1
320
313
306
299
292
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
480
473
466
459
452
Small Logs(5)
SML
1
37
36
35
34
33
Chipwood(5)
CHW
1
1
1
1
1
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 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. 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, 2006
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Name
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$402
$395
$388
$381
$374
Lodgepole Pine
LP
1
265
258
251
244
237
Ponderosa Pine
PP
1
321
314
307
300
2932200193186179172
Western Redcedar(3)
RC
1
480
473
466
459
452
True Firs and Spruce(4)
WH
1
285
278
271
264
257
Western White Pine
WP
1
320
313
306
299
292
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
480
473
466
459
452
Small Logs(5)
SML
1
33
32
31
30
29
Chipwood(5)
CHW
1
1
1
1
1
1
RC Shake & ShingleBlocks(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 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. 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, 2006
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$618
$611
$604
$597
$590251450750049348634514444374304234451444437430423
Lodgepole Pine
LP
1
221
214
207
200
193
Ponderosa Pine
PP
1
317
310
303
296
2892211204197190183
Western Redcedar(3)
RC
1
545
538
531
524
517
Western Hemlock and Other Conifer(4)
WH
1
369
362
355
348
341230629929228527833022952882812744302295288281274
Red Alder
RA
1
353
346
339
332
3252254247240233226
Black Cottonwood
BC
1
20
13
6
1
1
Other Hardwood
OH
1
151
144
137
130
123
Douglas-Fir Poles
DFL
1
782
775
768
761
754
Western Redcedar Poles
RCL
1
1359
1352
1345
1338
1331
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 1?Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
TimberQuality
Code
Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir
DF
1
$612
$605
$598
$591
$5842 510 503 496 489 482 3 473 466 459 452 445 4 468 461 454 447 440
Western Redcedar(2)
RC
1
631
624
617
610
603
Western Hemlock(3)WH 1 339 332 325 318 311 2 330 323 316 309 302 3 317 310 303 296 289 4 315 308 301 294 287
Red Alder
RA
1
356
349
342
335
3282 211 204 197 190 183
Black Cottonwood
BC
1
69
62
55
48
41
Other Hardwood
OH
1
177
170
163
156
149
Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758
Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355
Chipwood(4)
CHW
1
1
1
1
1
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 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
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir
DF
1
$612
$605
$598
$591
$5842 522 515 508 501 494 3 502 495 488 481 474 4 502 495 488 481 474
Western Redcedar(2)
RC
1
631
624
617
610
603
Western Hemlock(3)
WH
1
351
344
337
330
3232 351 344 337 330 323 3 351 344 337 330 323 4 335 328 321 314 307
Red Alder
RA
1
356
349
342
335
3282 211 204 197 190 183
Black Cottonwood
BC
1
69
62
55
48
41
Other Hardwood
OH
1
177
170
163
156
149
Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758
Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355
Chipwood(4)
CHW
1
1
1
1
1
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 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
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
TimberQuality
Code
Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$612
$605
$598
$591
$5842 519 512 505 498 491 3 489 482 475 468 461 4 429 422 415 408 401
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and Other Conifer(4)
WH
1
346
339
332
325
3182 346 339 332 325 318 3 346 339 332 325 318 4 336 329 322 315 308
Red Alder
RA
1
356
349
342
335
3282 211 204 197 190 183
Black Cottonwood
BC
1
69
62
55
48
41
Other Hardwood
OH
1
177
170
163
156
149
Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758
Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355
Chipwood(5)
CHW
1
1
1
1
1
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 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
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$612
$605
$598
$591
$5842 546 539 532 525 518 3 502 495 488 481 474 4 502 495 488 481 474
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572 204 197 190 183 176
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and Other Conifer(4)
WH
1
339
332
325
318
3112 338 331 324 317 310 3 338 331 324 317 310 4 336 329 322 315 308
Red Alder
RA
1
356
349
342
335
3282 211 204 197 190 183
Black Cottonwood
BC
1
69
62
55
48
41
Other Hardwood
OH
1
177
170
163
156
149
Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758
Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355
Chipwood(5)
CHW
1
1
1
1
1
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 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
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$661
$654
$647
$640
$6332 513 506 499 492 485 3 488 481 474 467 460 4 488 481 474 467 460
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572 204 197 190 183 176
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and Other Conifer(4)
WH
1
339
332
325
318
3112 336 329 322 315 308 3 336 329 322 315 308 4 327 320 313 306 299
Red Alder
RA
1
356
349
342
335
3282 211 204 197 190 183
Black Cottonwood
BC
1
69
62
55
48
41
Other Hardwood
OH
1
177
170
163
156
149
Douglas-Fir Poles & Piles
DFL
1
786
779
772
765
758
Western Redcedar Poles
RCL
1
1383
1376
1369
1362
1355
Chipwood(5)
CHW
1
1
1
1
1
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 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
January 1 through June 30, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$361
$354
$347
$340
$333
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572 204 197 190 183 176
Western Redcedar(3)
RC
1
489
482
475
468
461
True Firs and Spruce(4)
WH
1
239
232
225
218
211
Western White Pine
WP
1
281
274
267
260
253
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
489
482
475
468
461
Small Logs(5)
SML
1
42
41
40
39
38
Chipwood(5)
CHW
1
1
1
1
1
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 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. 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, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
Species
Name
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$400
$393
$386
$379
$372
Lodgepole Pine
LP
1
278
271
264
257
250
Ponderosa Pine
PP
1
285
278
271
264
2572 204 197 190 183 176
Western Redcedar(3)
RC
1
489
482
475
468
461
True Firs and Spruce(4)
WH
1
302
295
288
281
274
Western White Pine
WP
1
281
274
267
260
253
Hardwoods
OH
1
50
43
36
29
22
Western Redcedar Poles
RCL
1
489
482
475
468
461
Small Logs(5)
SML
1
32
31
30
29
28
Chipwood(5)
CHW
1
1
1
1
1
1
RC Shake & ShingleBlocks(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 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. 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, 2007
Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$598
$591
$584
$577
$5702 532 525 518 511 504 3 488 481 474 467 460 4 488 481 474 467 460
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572 204 197 190 183 176
Western Redcedar(3)
RC
1
617
610
603
596
589
Western Hemlock and Other Conifer(4)
WH
1
325
318
311
304
2972 324 317 310 303 296 3 324 317 310 303 296 4 322 315 308 301 294
Red Alder
RA
1
342
335
328
321
3142 197 190 183 176 169
Black Cottonwood
BC
1
55
48
41
34
27
Other Hardwood
OH
1
163
156
149
142
135
Douglas-Fir Poles & Piles
DFL
1
772
765
758
751
744
Western Redcedar Poles
RCL
1
1369
1362
1355
1348
1341
Chipwood(5)
CHW
1
1
1
1
1
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 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.
(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, 2006)) June 30, 2007:
TABLE 9?Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2006)) June 30, 2007
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, 2006)) June 30, 2007
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. 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.]
