WAC 458-40-650 Timber excise tax--Timber quality codes defined. 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, 5, and 10

All Harvesters

 

 

Species

Timber

Quality

Code

Number

 

 

Log Grade Specifications

Douglas-fir

1

Over 50% No. 2 sawmill and better log grade, and 15% and over Special Mill, No. 1 Sawmill and better log grade.

2

Over 50% No. 2 Sawmill and better log grade, and less than 15% Special Mill, No. 1 sawmill and better log grade.

3

25-50% inclusive No. 2 Sawmill and better log grade.

4

Less than 25% No. 2 Sawmill and better log grade.

Western Redcedar

and Alaska-Cedar

1

Over 30% No. 2 Sawmill and better log grade, and 15%

and over Special Mill, No. 1 Sawmill, and better log grade.

2

Over 30% No. 2 sawmill and better log grade, and less

than 15% Special Mill, No. 1 Sawmill and better log grade.

3

5-30% inclusive No. 2 Sawmill and better log grade.

4

Less than 5% No. 2 Sawmill and better log grade.

Western Hemlock, True Firs, Other Conifer, and Spruce

1

Over 50% No. 2 Sawmill and better log grade, and 5%

and over Special Mill, No. 1 Sawmill and better log

grade

2

Over 50% No. 2 Sawmill and better log grade, and less

than 5% Special Mill, No. 1 Sawmill and better log

grade

3

25-50% inclusive No. 2 Sawmill and better log grade.

4

Less than 25% No. 2 Sawmill and better log grade.

Ponderosa Pine

1

Less than 10 logs 16 feet long per thousand board feet Scribner scale.

2

10 or more logs 16 feet long per thousand board feet Scribner scale.

Lodgepole Pine

1

All log grades.

Red Alder and other hardwoods

1

Over 50% No. 3 Sawmill and better log grades.

2

10-50% inclusive No. 3 Sawmill and better log grades.

3

Less than 10% inclusive No. 3 Sawmill and better log

Black Cottonwood

1

35% and over Peeler log grade.

2

Less than 35% Peeler log grade, and 15% and greater No. 1 Sawmill and better log grade.

3

Less Than 15% No. 1 Sawmill and better log grade.

Chipwood

1

All logs that comply with the definition of chipwood in WAC 458-40-610 (18)(d).

1For detailed descriptions and definitions of approved log scaling, grading rules, and procedures see WAC 458-40-680.

 

 

TABLE 2--Timber Quality Code Table

Stumpage Value Areas 6 and 7

 

Species

Quality

Code

Number

 

Log Grade Specifications

Ponderosa Pine

1

Less than 10 logs 16 feet long per thousand board feet Scribner scale.

2

10 or more logs 16 feet long per thousand board feet Scribner scale.

All Conifers other

than Ponderosa Pine

1

All log sizes.

Hardwoods

1

Sawlogs only.

Small Logs

1

All conifer logs that comply with the definition of small logs in WAC 458-40-610 (18)(e).

Chipwood

1

All logs that comply with the definition of chipwood in WAC 458-40-610 (18)(d).

 

TABLE 1 -- Harvest Adjustment Table

Stumpage Value Areas 1, 2, 3, 4, 5, AND 10

January 1 through June 30, 1995

Type of

Adjustment

 

Definition

Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale

I. Volume per acre

Class 1

Harvest of more than 40 thousand board feet per acre.

$0.00

Class 2

Harvest of 20 thousand board feet to 40 thousand board feet per acre.

-$4.00

Class 3

Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre.

-$7.00

Class 4

Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre.

-$9.00

Class 5

Harvest of less than 5 thousand board feet per acre.

-$10.00

II. Logging conditions

Class 1

Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers.

$0.00

Class 2

Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers.

-$17.00

Class 3

Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.

-$25.00

Class 4

For logs which are yarded from stump to landing by helicopter. This does not include special forest products.

-$145.00

Note: A Class 2 adjustment may be used for slopes less than 30% 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.

III. Remote island adjustment:

 

For timber harvested from a remote island

-$50.00

IV. Thinning (see WAC 458-40-610(21))

Class 1

Average log volume of 50 board feet or more.

-$25.00

Class 2

Average log volume of less than 50 board feet.

-$125.00

WAC 458-40-610(21) Thinning. The removal of timber from a harvest unit meeting the following conditions:

(a) Located in stumpage value areas 1, 2, 3, 4, 5, and 10;

(b) The total merchantable volume removed is less than forty percent of the total merchantable volume of the harvest unit prior to harvest;

(c) Leave a minumum of one hundred undamaged, evenly spaced,dominant or codominant trees per acre of a commercial species or combination thereof;

 

 

TABLE 2--Harvest Adjustment Table

Stumpage Value Areas 6 and 7

January 1 through June 30, 1995

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 3 thousand board feet to 8 thousand board feet per acre.

-$7.00

Class 3

Harvest of less than 3 thousand board feet per acre.

-$10.00

II. Logging conditions

Class 1

Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers.

$0.00

Class 2

Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers.

-$20.00

Class 3

Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs.

-$30.00

Class 4

For logs which are yarded from stump to landing by helicopter. This does not include special forest products.

-$145.00

Note: A Class 2 adjustment may be used for slopes less than 30% 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.

III. Remote island adjustment:

 

For timber harvested from a remote island

-$50.00

 

 

TABLE 1 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 1

January 1 through June 30, 1995

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

$927

$920

$913

$906

$899

2

872

865

858

851

844

3

724

717

710

703

696

4

611

604

597

590

583

Western Redcedar(2)

RC

1

1072

1065

1058

1051

1044

2

970

963

956

949

942

3

960

953

946

939

932

4

442

435

428

421

414

Western Hemlock(3)

WH

1

560

553

546

539

532

2

474

467

460

453

446

3

452

445

438

431

424

4

337

330

323

316

309

Other Conifer

OC

1

560

553

546

539

532

2

474

467

460

453

446

3

452

445

438

431

424

4

337

330

323

316

309

Red Alder

RA

1

186

179

172

165

158

2

150

143

136

129

122

3

47

40

33

26

19

Black Cottonwood

BC

1

159

152

145

138

131

2

145

138

131

124

117

3

47

40

33

26

19

Other Hardwood

OH

1

140

133

126

119

112

2

108

101

94

87

80

3

47

40

33

26

19

Chipwood

CHW

1

13

12

11

10

9

RC Shake Blocks

RCS

1

315

308

301

294

287

RC Shingle Blocks

RCF

1

126

119

112

105

98

RC & Other Posts(4)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(5)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(5)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Alaska-cedar

(3)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(4)Stumpage value per 8 lineal feet or portion thereof.

(5)Stumpage value per lineal foot.

 

TABLE 2 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 2

January 1 through June 30, 1995

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

$858

$851

$844

$837

$830

2

791

784

777

770

763

3

645

638

631

624

617

4

529

522

515

508

501

Western Redcedar(2)

RC

1

1072

1065

1058

1051

1044

2

1046

1039

1032

1025

1018

3

636

629

622

615

608

4

348

341

334

327

320

Western Hemlock(3)

WH

1

565

558

551

544

537

2

501

494

487

480

473

3

476

469

462

455

448

4

397

390

383

376

369

Other Conifer

OC

1

565

558

551

544

537

2

501

494

487

480

473

3

476

469

462

455

448

4

397

390

383

376

369

Red Alder

RA

1

186

179

172

165

158

2

150

143

136

129

122

3

47

40

33

26

19

Black Cottonwood

BC

1

159

152

145

138

131

2

145

138

131

124

117

3

47

40

33

26

19

Other Hardwood

OH

1

140

133

126

119

112

2

108

101

94

87

80

3

47

40

33

26

19

Chipwood

CHW

1

13

12

11

10

9

RC Shake Blocks

RCS

1

315

308

301

294

287

RC Shingle Blocks

RCF

1

126

119

112

105

98

RC & Other Posts(4)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(5)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(5)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Alaska-cedar

(3)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(4)Stumpage value per 8 lineal feet or portion thereof.

(5)Stumpage value per lineal foot.

 

TABLE 3 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 3

January 1 through June 30, 1995

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

$846

$839

$832

$825

$818

2

814

807

800

793

786

3

658

651

644

637

630

4

602

595

588

581

574

Western Redcedar(3)

RC

1

1072

1065

1058

1051

1044

2

999

992

985

978

971

3

750

743

736

729

722

4

463

456

449

442

435

Western Hemlock(4)

WH

1

543

536

529

522

515

2

492

485

478

471

464

3

486

479

472

465

458

4

384

377

370

363

356

Other Conifer

OC

1

543

536

529

522

515

2

492

485

478

471

464

3

486

479

472

465

458

4

384

377

370

363

356

Red Alder

RA

1

186

179

172

165

158

2

150

143

136

129

122

3

47

40

33

26

19

Black Cottonwood

BC

1

159

152

145

138

131

2

145

138

131

124

117

3

47

40

33

26

19

Other Hardwood

OH

1

140

133

126

119

112

2

108

101

94

87

80

3

47

40

33

26

19

Chipwood

CHW

1

13

12

11

10

9

RC Shake Blocks

RCS

1

315

308

301

294

287

RC Shingle Blocks

RCF

1

126

119

112

105

98

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.

 

TABLE 4 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 4

January 1 through June 30, 1995

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

$989

$982

$975

$968

$961

2

788

781

774

767

760

3

656

649

642

635

628

4

530

523

516

509

502

Lodgepole Pine

LP

1

362

355

348

341

334

Ponderosa Pine

PP

1

541

534

527

520

513

2

364

357

350

343

336

Western Redcedar(3)

RC

1

1072

1065

1058

1051

1044

2

886

879

872

865

858

3

796

789

782

775

768

4

329

322

315

308

301

Western Hemlock(4)

WH

1

543

536

529

522

515

2

524

517

510

503

496

3

511

504

497

490

483

4

355

348

341

334

327

Other Conifer

OC

1

543

536

529

522

515

2

524

517

510

503

496

3

511

504

497

490

483

4

355

348

341

334

327

Red Alder

RA

1

186

179

172

165

158

2

150

143

136

129

122

3

47

40

33

26

19

Black Cottonwood

BC

1

159

152

145

138

131

2

145

138

131

124

117

3

47

40

33

26

19

Other Hardwood

OH

1

140

133

126

119

112

2

108

101

94

87

80

3

47

40

33

26

19

Chipwood

CHW

1

13

12

11

10

9

RC Shake Blocks

RCS

1

315

308

301

294

287

RC Shingle Blocks

RCF

1

126

119

112

105

98

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.

 

TABLE 5 STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 5

January 1 through June 30, 1995

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

$885

$878

$871

$864

$857

2

810

803

796

789

782

3

499

492

485

478

471

4

498

491

484

477

470

Lodgepole Pine

LP

1

362

355

348

341

334

Ponderosa Pine

PP

1

541

534

527

520

513

2

364

357

350

343

336

Western Redcedar(3)

RC

1

1072

1065

1058

1051

1044

2

998

991

984

977

970

3

543

536

529

522

515

4

542

535

528

521

514

Western Hemlock(4)

WH

1

543

536

529

522

515

2

492

485

478

471

464

3

467

460

453

446

439

4

411

404

397

390

383

Other Conifer

OC

1

543

536

529

522

515

2

492

485

478

471

464

3

467

460

453

446

439

4

411

404

397

390

383

Red Alder

RA

1

186

179

172

165

158

2

150

143

136

129

122

3

47

40

33

26

19

Black Cottonwood

BC

1

159

152

145

138

131

2

145

138

131

124

117

3

47

40

33

26

19

Other Hardwood

OH

1

140

133

126

119

112

2

108

101

94

87

80

3

47

40

33

26

19

Chipwood

CHW

1

13

12

11

10

9

RC Shake Blocks

RCS

1

315

308

301

294

287

RC Shingle Blocks

RCF

1

126

119

112

105

98

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.

 

TABLE 6 STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 6

January 1 through June 30, 1995

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

$424

$417

$410

$403

$396

Engelmann Spruce

ES

1

362

355

348

341

334

Lodgepole Pine

LP

1

362

355

348

341

334

Ponderosa Pine

PP

1

541

534

527

520

513

2

364

357

350

343

336

Western Redcedar(3)

RC

1

362

355

348

341

334

True Firs(4)

WH

1

362

355

348

341

334

Western White Pine

WP

1

571

564

557

550

543

Hardwoods

OH

1

29

22

15

8

1

Small Logs

SML

1

32

31

30

29

28

Chipwood

CHW

1

7

6

5

4

3

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)

LPP

1

0.35

0.35

0.35

0.35

0.35

Pine Christmas Trees(6)

PX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(7)

DFX

1

0.25

0.25

0.25

0.25

0.25

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

(7)Stumpage value per lineal foot.

 

TABLE 7 -- STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 7

January 1 through June 30, 1995

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

$354

$347

$340

$333

$326

Engelmann Spruce

ES

1

268

261

254

247

240

Lodgepole Pine

LP

1

310

303

296

289

282

Ponderosa Pine

PP

1

541

534

527

520

513

2

364

357

350

343

336

Western Redcedar(3)

RC

1

571

564

557

550

543

True Firs(4)

WH

1

305

298

291

284

277

Western White Pine

WP

1

571

564

557

550

543

Hardwoods

OH

1

29

22

15

8

1

Small Logs

SML

1

21

20

19

18

17

Chipwood

CHW

1

7

6

5

4

3

RC Shake & Shingle Blocks

RCF

1

92

85

78

71

64

LP & Other Posts(5)

LPP

1

0.35

0.35

0.35

0.35

0.35

Pine Christmas Trees(6)

PX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(7)

DFX

1

0.25

0.25

0.25

0.25

0.25

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

(7)Stumpage value per lineal foot.

 

TABLE 8 STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 10

January 1 through June 30, 1995

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

$975

$968

$961

$954

$947

2

774

767

760

753

746

3

642

635

628

621

614

4

516

509

502

495

488

Lodgepole Pine

LP

1

362

355

348

341

334

Ponderosa Pine

PP

1

541

534

527

520

513

2

364

357

350

343

336

Western Redcedar(3)

RC

1

1058

1051

1044

1037

1030

2

872

865

858

851

844

3

782

775

768

761

754

4

315

308

301

294

287

Western Hemlock(4)

WH

1

529

522

515

508

501

2

510

503

496

489

482

3

497

490

483

476

469

4

341

334

327

320

313

Other Conifer

OC

1

529

522

515

508

501

2

510

503

496

489

482

3

497

490

483

476

469

4

341

334

327

320

313

Red Alder

RA

1

172

165

158

151

144

2

136

129

122

115

108

3

33

26

19

12

5

Black Cottonwood

BC

1

145

138

131

124

117

2

131

124

117

110

103

3

33

26

19

12

5

Other Hardwood

OH

1

126

119

112

105

98

2

94

87

80

73

66

3

33

26

19

12

5

Chipwood

CHW

1

12

11

10

9

8

RC Shake Blocks

RCS

1

315

308

301

294

287

RC Shingle Blocks

RCF

1

126

119

112

105

98

RC & Other Posts(5)

RCP

1

0.45

0.45

0.45

0.45

0.45

DF Christmas Trees(6)

DFX

1

0.25

0.25

0.25

0.25

0.25

Other Christmas Trees(6)

TFX

1

0.50

0.50

0.50

0.50

0.50

(1)Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and WAC 458-40-686.

(2)Includes Western Larch

(3)Includes Alaska-cedar

(4)Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir".

(5)Stumpage value per 8 lineal feet or portion thereof.

(6)Stumpage value per lineal foot.