WSR 07-14-095 PERMANENT RULES
DEPARTMENT OF REVENUE [ Filed June 29, 2007, 4:20 p.m. , effective July 1, 2007 ] Effective Date of Rule: July 1, 2007.
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 July 1, 2007.
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 second half of 2007.
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 07-10-130 on May 2, 2007.
A final cost-benefit analysis is available by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6133, fax (360) 586-5543, e-mail markbohe@dor.wa.gov.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: June 29, 2007.
Janis P. Bianchi
Assistant Director
Interpretations and
Technical Advice Division
OTS-9705.2
AMENDATORY SECTION(Amending WSR 07-02-039, filed 12/26/06, effective 1/1/07)
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 ((
January)) July 1 through ((June 30)) December 31, 2007:
((
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
$584251050349648948234734664594524454468461454447440
Western Redcedar(2)
RC
1
631
624
617
610
603
Western Hemlock(3)WH1339332325318311233032331630930233173103032962894315308301294287
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
$584252251550850149435024954884814744502495488481474
Western Redcedar(2)
RC
1
631
624
617
610
603
Western Hemlock(3)
WH
1
351
344
337
330
323235134433733032333513443373303234335328321314307
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
$584251951250549849134894824754684614429422415408401
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and Other Conifer(4)
WH
1
346
339
332
325
318234633933232531833463393323253184336329322315308
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
$584254653953252551835024954884814744502495488481474
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572204197190183176
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and Other Conifer(4)
WH
1
339
332
325
318
311233833132431731033383313243173104336329322315308
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
$633251350649949248534884814744674604488481474467460
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572204197190183176
Western Redcedar(3)
RC
1
631
624
617
610
603
Western Hemlock and Other Conifer(4)
WH
1
339
332
325
318
311233632932231530833363293223153084327320313306299
Red Alder
RA
1
356
349
342
335
3282211204197190183
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
2572204197190183176
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
2572204197190183176
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
36
35
34
33
32
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
$570253252551851150434884814744674604488481474467460
Lodgepole Pine
LP
1
208
201
194
187
180
Ponderosa Pine
PP
1
285
278
271
264
2572204197190183176
Western Redcedar(3)
RC
1
617
610
603
596
589
Western Hemlock and Other Conifer(4)
WH
1
325
318
311
304
297232431731030329633243173103032964322315308301294
Red Alder
RA
1
342
335
328
321
3142197190183176169
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.))
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)
SpeciesName
Species
Code
TimberQuality
Code
Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir
DF
1
$518
$511
$504
$497
$4902 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
5162 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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir
DF
1
$518
$511
$504
$497
$4902 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
2882 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
5162 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)
SpeciesName
Species
Code
TimberQuality
Code
Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$518
$511
$504
$497
$4902 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
2882 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
5162 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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$575
$568
$561
$554
$5472 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
2682 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
3172 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
5162 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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$528
$521
$514
$507
$5002 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
2682 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
2882 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
5162 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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance 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
2682 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
HaulingDistance 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
2682 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 & 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 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)
SpeciesName
Species
Code
Timber Quality Code Number
HaulingDistance Zone Number
1
2
3
4
5
Douglas-Fir(2)
DF
1
$561
$554
$547
$540
$5332 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
2682 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
3032 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
5022 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.
(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, 2007:
TABLE 9?Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((January)) July 1 through ((June 30)) December 31, 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
((January)) July 1 through ((June 30)) December 31, 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. 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.]
Document Information
- Effective Date:
- 7/1/2007
- Rules:
- 458-40-660
458-40-680
240-15-015
458-40-610