10-10-063  

  • WSR 10-10-063

    PROPOSED RULES

    DEPARTMENT OF REVENUE


    [ Filed April 30, 2010, 10:20 a.m. ]

         Original Notice.

         Preproposal statement of inquiry was filed as WSR 10-06-106.

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

         Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98504, on June 8, 2010, at 10:00 a.m.

         Date of Intended Adoption: June 15, 2010.

         Submit Written Comments to: Mark E. Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, by June 8, 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 rule will apply to the second half of 2010.

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

         Reasons Supporting Proposal: The law requires that these stumpage values be updated as of January 1 and July 1 of 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.

         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.

         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) 586-0127. The proposed rule is a significant legislative rule as defined by RCW 34.05.328.

    April 30, 2010

    Alan R. Lynn

    Rules Coordinator

    OTS-3202.4


    AMENDATORY SECTION(Amending WSR 10-02-032, filed 12/29/09, effective 1/1/10)

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


    ((TABLE 1?Proposed Stumpage Value Table
    Stumpage Value Area 1

    January 1 through June 30, 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

    $241

    $234

    $227

    $220

    $213
    2 241 234 227 220 213
    3 241 234 227 220 213
    4 241 234 227 220 213

    Western Redcedar(2)

    RC

    1

    539

    532

    525

    518

    511

    Western Hemlock(3)
    WH 1 188 181 174 167 160
    2 188 181 174 167 160
    3 188 181 174 167 160
    4 188 181 174 167 160

    Red Alder

    RA

    1

    284

    277

    270

    263

    256
    2 245 238 231 224 217

    Black Cottonwood

    BC

    1

    11

    4

    1

    1

    1

    Other Hardwood

    OH

    1

    130

    123

    116

    109

    102

    Douglas-Fir Poles & Piles

    DFL

    1

    517

    510

    503

    496

    489

    Western Redcedar Poles

    RCL

    1

    1337

    1330

    1323

    1316

    1309

    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
    January 1 through June 30, 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

    $229

    $222

    $215

    $208

    $201
    2 229 222 215 208 201
    3 229 222 215 208 201
    4 229 222 215 208 201

    Western Redcedar(2)

    RC

    1

    539

    532

    525

    518

    511

    Western Hemlock(3)

    WH

    1
    170 163 156 149 142
    2 170 163 156 149 142
    3 170 163 156 149 142
    4 170 163 156 149 142

    Red Alder

    RA

    1

    284

    277

    270

    263

    256
    2 245 238 231 224 217

    Black Cottonwood

    BC

    1

    11

    4

    1

    1

    1

    Other Hardwood

    OH

    1

    130

    123

    116

    109

    102

    Douglas-Fir Poles & Piles

    DFL

    1

    517

    510

    503

    496

    489

    Western Redcedar Poles

    RCL

    1

    1337

    1330

    1323

    1316

    1309

    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
    January 1 through June 30, 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

    $226

    $219

    $212

    $205

    $198
    2 226 219 212 205 198
    3 226 219 212 205 198
    4 226 219 212 205 198

    Western Redcedar(3)

    RC

    1

    539

    532

    525

    518

    511

    Western Hemlock(4)

    WH

    1
    158 151 144 137 130
    2 158 151 144 137 130
    3 158 151 144 137 130
    4 158 151 144 137 130

    Red Alder

    RA

    1

    284

    277

    270

    263

    256
    2 245 238 231 224 217

    Black Cottonwood

    BC

    1

    11

    4

    1

    1

    1

    Other Hardwood

    OH

    1

    130

    123

    116

    109

    102

    Douglas-Fir Poles & Piles

    DFL

    1

    517

    510

    503

    496

    489

    Western Redcedar Poles

    RCL

    1

    1337

    1330

    1323

    1316

    1309

    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
    January 1 through June 30, 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

    $271

    $264

    $257

    $250

    $243
    2 271 264 257 250 243
    3 271 264 257 250 243
    4 271 264 257 250 243

    Lodgepole Pine

    LP

    1

    90

    83

    76

    69

    62

    Ponderosa Pine

    PP

    1

    77

    70

    63

    56

    49
    2 54 47 40 33 26

    Western Redcedar(3)

    RC

    1

    539

    532

    525

    518

    511

    Western Hemlock(4)

    WH

    1
    195 188 181 174 167
    2 195 188 181 174 167
    3 195 188 181 174 167
    4 195 188 181 174 167

    Red Alder

    RA

    1

    284

    277

    270

    263

    256
    2 245 238 231 224 217

    Black Cottonwood

    BC

    1

    11

    4

    1

    1

    1

    Other Hardwood

    OH

    1

    130

    123

    116

    109

    102

    Douglas-Fir Poles & Piles

    DFL

    1

    517

    510

    503

    496

    489

    Western Redcedar Poles

    RCL

    1

    1337

    1330

    1323

    1316

    1309

    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
    January 1 through June 30, 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

    $244

    $237

    $230

    $223

    $216
    2 244 237 230 223 216
    3 244 237 230 223 216
    4 244 237 230 223 216

    Lodgepole Pine

    LP

    1

    90

    83

    76

    69

    62

    Ponderosa Pine

    PP

    1

    77

    70

    63

    56

    49
    2 54 47 40 33 26

    Western Redcedar(3)

    RC

    1

    539

    532

    525

    518

    511

    Western Hemlock(4)

    WH

    1
    189 182 175 168 161
    2 189 182 175 168 161
    3 189 182 175 168 161
    4 189 182 175 168 161

    Red Alder

    RA

    1

    284

    277

    270

    263

    256
    2 245 238 231 224 217

    Black Cottonwood

    BC

    1

    11

    4

    1

    1

    1

    Other Hardwood

    OH

    1

    130

    123

    116

    109

    102

    Douglas-Fir Poles & Piles

    DFL

    1

    517

    510

    503

    496

    489

    Western Redcedar Poles

    RCL

    1

    1337

    1330

    1323

    1316

    1309

    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
    January 1 through June 30, 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

    $99

    $92

    $85

    $78

    $71

    Lodgepole Pine

    LP

    1

    90

    83

    76

    69

    62

    Ponderosa Pine

    PP

    1

    77

    70

    63

    56

    49
    2 54 47 40 33 26

    Western Redcedar(3)

    RC

    1

    412

    405

    398

    391

    384

    True Firs and Spruce(4)

    WH

    1

    87

    80

    73

    66

    59

    Western White Pine

    WP

    1

    104

    97

    90

    83

    76

    Hardwoods

    OH

    1

    23

    16

    9

    2

    1

    Western Redcedar Poles

    RCL

    1

    412

    405

    398

    391

    384

    Small Logs(5)

    SML

    1

    19

    18

    17

    16

    15

    Chipwood(5)

    CHW

    1

    3

    2

    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
    January 1 through June 30, 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

    $99

    $92

    $85

    $78

    $71

    Lodgepole Pine

    LP

    1

    90

    83

    76

    69

    62

    Ponderosa Pine

    PP

    1

    77

    70

    63

    56

    49
    2 54 47 40 33 26

    Western Redcedar(3)

    RC

    1

    412

    405

    398

    391

    384

    True Firs and Spruce(4)

    WH

    1

    87

    80

    73

    66

    59

    Western White Pine

    WP

    1

    104

    97

    90

    83

    76

    Hardwoods

    OH

    1

    23

    16

    9

    2

    1

    Western Redcedar Poles

    RCL

    1

    412

    405

    398

    391

    384

    Small Logs(5)

    SML

    1

    19

    18

    17

    16

    15

    Chipwood(5)

    CHW

    1

    3

    2

    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

    January 1 through June 30, 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

    $257

    $250

    $243

    $236

    $229
    2 257 250 243 236 229
    3 257 250 243 236 229
    4 257 250 243 236 229

    Lodgepole Pine

    LP

    1

    90

    83

    76

    69

    62

    Ponderosa Pine

    PP

    1

    77

    70

    63

    56

    49
    2 54 47 40 33 26

    Western Redcedar(3)

    RC

    1

    525

    518

    511

    504

    497

    Western Hemlock(4)

    WH

    1
    181 174 167 160 153
    2 181 174 167 160 153
    3 181 174 167 160 153
    4 181 174 167 160 153

    Red Alder

    RA

    1

    270

    263

    256

    249

    242
    2 231 224 217 210 203

    Black Cottonwood

    BC

    1

    1

    1

    1

    1

    1

    Other Hardwood

    OH

    1

    116

    109

    102

    95

    88

    Douglas-Fir Poles & Piles

    DFL

    1

    503

    496

    489

    482

    475

    Western Redcedar Poles

    RCL

    1

    1323

    1316

    1309

    1302

    1295

    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

    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.

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


    TABLE 9?Harvest Adjustment Table
    Stumpage Value Areas 1, 2, 3, 4, 5, and 10

    ((January)) July 1 through ((June 30)) December 31, 2010


    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
    ((January)) July 1 through ((June 30)) December 31, 2010


    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. 10-02-032, § 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.]