Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-650 - Timber excise tax - Timber quality codes defined

Current through Register Vol. 24-14, July 15, 2024
The timber quality code numbers for each species of timber
				shown in the stumpage value tables contained in this chapter are defined as
				follows:
TABLE 1 -- Timber Quality Code Table Stumpage Value Areas
				1, 2, 3, 4, and 5
Species
Quality Code Number
Log grade
							 specifications1
Douglas-fir and Western Larch
1
All log grades.
Western Redcedar and Alaska-Cedar
1
All log grades.
Western Hemlock, True Firs, Lodgepole Pine, Other
							 Conifer, and Spruce
1
All log grades.
Ponderosa Pine and Western White Pine
1
All log grades.
Red Alder
1
All log grades.
Black Cottonwood
1
All log grades.
Other Hardwoods
1
All log grades.
Chipwood
1
All logs that comply with the definition of chipwood
							 in WAC 458-40-610.
Piles
1
All logs that comply with the definition of piles in
							 WAC 458-40-610.
Poles
1
All logs that comply with the definition of poles in
							 WAC 458-40-610.
1
For information on approved log scaling and grading
							 methods see WAC
							 458-40-680.
TABLE 2 -- Timber Quality Code Table Stumpage Value Area
				6
Species
Quality Code Number
Log grade specifications
Douglas Fir and Western Larch
1
All log grades.
Ponderosa Pine and Western White Pine
1
All log grades.
Western Redcedar and Alaska Cedar
1
All log grades.
True Firs, Spruce, Hemlock, Lodgepole Pine and all
							 Other Conifer
1
All log grades.
Hardwoods
1
Sawlogs only.
Small logs
1
All conifer logs that comply with the definition of
							 small logs in WAC
							 458-40-610.
Chipwood
1
All logs that comply with the definition of chipwood
							 in WAC 458-40-610.
Piles
1
All logs that comply with the definition of piles in
							 WAC 458-40-610.
Poles
1
All logs that comply with the definition of poles in
							 WAC 458-40-610.
Statutory Authority:
				  RCW
				  82.32.300,
				  82.01.060(2),
				  84.33.096, and
				  84.33.091. 12-14-065, §
				  458-40-650, filed 6/29/12, effective 7/1/12. Statutory Authority:
				  RCW
				  82.32.300,
				  84.33.096,
				  84.33.091,
				  82.32.060, and 84.33.077.
				  00-19-067, § 458-40-650, filed 9/19/00, effective 1/1/01. Statutory
				  Authority:
				  RCW
				  82.32.330,
				  84.33.096 and
				  84.33.091. 96-02-054, §
				  458-40-650, filed 12/29/95, effective 1/1/96. Statutory Authority:
				  RCW
				  82.32.300 and
				  84.33.096. 95-14-084, §
				  458-40-650, filed 6/30/95, effective 7/31/95. Statutory Authority:
				  RCW
				  84.33.091, 84.32.300 [82.32.300] and84.33.096
				  . 94-14-048, § 458-40-650, filed 6/30/94, effective 7/1/94; 92-14-083,
				  § 458-40-650, filed 6/29/92, effective 7/1/92; 92-02-067, §
				  458-40-650, filed 12/31/91, effective 1/1/92. Statutory Authority:
				  RCW
				  84.33.091 and chapter 84.33 RCW. 88-14-032
				  (Order FT-88-2), § 458-40-650, filed 6/30/88. Statutory Authority: Chapter
				  84.33 RCW. 87-14-042 (Order 87-2), § 458-40-650, filed 6/30/87; 87-02-023
				  (Order 86-4), § 458-40-650, filed
				  12/31/86.