Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-660 - Timber excise tax-Stumpage value tables-Stumpage value adjustments

Current through Register Vol. 24-14, July 15, 2024
(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 1 through December 31, 2024:
Washington State Department of Revenue
WESTERN WASHINGTON STUMPAGE VALUE TABLE
July 1 through December 31, 2024
Stumpage Values per Thousand Board Feet Net Scribner Log
				Scale(1)  Starting January 1, 2019, there are no
				Haul Zone adjustments.
Species Name
Species Code
SVA (Stumpage Value
							 Area)
Stumpage Values
Douglas-fir(2)
DF
1
$523
2
530
3
598
4
606
5
487
9
509
Western Hemlock and Other
							 Conifer(3)
WH
1
240
2
291
3
286
4
253
5
302
9
226
Western
							 Redcedar(4)
RC
1-5
1,013
9
999
Ponderosa
							 Pine(5)
PP
1-5
159
9
145
Red Alder
RA
1-5
383
9
369
Black
BC
1-5
1
Cottonwood
9
1
Other Hardwood
OH
1-5
92
9
78
Douglas-fir Poles &Piles
DFL
1-5
964
9
950
Western Redcedar
RCL
1-5
1,967
Poles
9
1,953
Chipwood(6)
CHW
1-5
1
9
1
RC Shake & Shingle
							 Blocks(7)
RCS
1-9
389
Posts(8)
LPP
1-9
0.35
DF Christmas
							 Trees(9)
DFX
1-9
0.25
Other Christmas
							 Trees(9)
TFX
1-9
0.50
(1) Log scale conversions Western and Eastern
							 Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes all Hemlock, Spruce and true Fir
							 species, or any other conifer not listed on this page.
(4) Includes Alaska-Cedar.
(5) Includes all Pines in SVA 1-5 & 9.
(6) Stumpage value per ton.
(7) Stumpage value per cord.
(8) Includes Lodgepole posts and other posts,
							 Stumpage value per 8 lineal feet or portion thereof.
(9) Stumpage value per lineal foot.
Washington State Department of Revenue
EASTERN WASHINGTON STUMPAGE VALUE TABLE
July 1 through December 31, 2024 Stumpage Values per Thousand
				Board Feet Net Scribner Log Scale(1)  Starting
				January 1, 2019, there are no Haul Zone adjustments.
Species Name
Species Code
SVA (Stumpage Value
							 Area)
Stumpage Values
Douglas-fir(2)
DF
6
$308
7
322
Western Hemlock and
WH
6
225
Other
							 Conifer(3)
7
239
Western
							 Redcedar(4)
RC
6
735
7
749
Ponderosa
							 Pine(5)
PP
6
145
7
159
Other
OH
6
1
Hardwood
7
9
Western
Redcedar
RCL
6
1,538
Poles
7
1,552
Chipwood(6)
CHW
6
1
7
1
Small
							 Logs(6)
SML
6
12
7
14
RC Shake & Shingle
							 Blocks(7)
RCS
6-7
389
Posts(8)
LPP
6-7
0.35
DF Christmas
							 Trees(9)
DFX
6-7
0.25
Other Christmas
							 Trees(9)
TFX
6-7
0.50
(1) Log scale conversions Western and Eastern
							 Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes all Hemlock, Spruce and true Fir
							 species, and Lodgepole Pine in S VA 6-7, or any other conifer not listed on
							 this table.
(4) Includes Alaska-Cedar.
(5) Includes Western White Pine in SVA 6-7.
(6) Stumpage value per ton.
(7) Stumpage value per cord.
(8) Includes Lodgepole posts and other posts,
							 Stumpage value per 8 lineal feet or portion thereof.
(9) 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 percent) 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 two 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 1
				through December 31, 2024:
TABLE 9-Harvest Adjustment Table Stumpage Value Areas 1,
				2, 3, 4, 5, and 9
July 1 through December 31, 2024
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 equipment or draft animals.
$0.00
Class 2
Logging a majority of the unit: Using an overhead
							 system of winch-driven cables and/or logging on slopes greater than 45% using
							 tracked or wheeled equipment supported by winch-driven cables.
-$85.00
Class 3
Applies to logs yarded from stump to landing by
							 helicopter. This does not apply to special forest products.
-$200.00
III. Remote island adjustment:
For timber harvested from a remote
							 island
-$50.00
IV. Thinning
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 1 through December 31, 2024
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.
-$85.00
Class 4
Applies to logs yarded from stump to landing by
							 helicopter. This does not apply to special forest products.
-$200.00
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
IV. Thinning
A limited removal of timber described in WAC
							 458-40-610 (28)
-$60.00
TABLE 11-Domestic Market Adjustment
Class
Area Adjustment
							 Applies
Dollar Adjustment Per Thousand Board
							 Feet Net Scribner Scale
SVAs 1 through 5 only:
$0.00
Note:
This adjustment only applies to published MBF sawlog
							 values.