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
Species Quality Code Number Log grade specifications1

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.
Douglas-fir 2 Over 50% No. 2 Sawmill and better log grade, and less than 15% Special Mill, No. 1 Sawmill, and better log grade.
Douglas-fir 3 25-50% inclusive No. 2 Sawmill and better log grade.
Douglas-fir 4 Less than 25% No. 2 Sawmill and better log grade.
Western Redcedar and Alaska-Cedar 1 All log grades.
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.
Western Hemlock, True Firs, Other Conifer, and Spruce 2 Over 50% No. 2 Sawmill and better log grade, and less than 5% Special Mill, No. 1 Sawmill and better log grade.
Western Hemlock, True Firs, Other Conifer, and Spruce 3 25-50% inclusive No. 2 Sawmill and better log grade.
Western Hemlock, True Firs, Other Conifer, and Spruce 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.
Ponderosa Pine 2 10 or more logs 16 feet long per thousand board feet Scribner scale.
Lodgepole Pine 1 All log grades.
Red Alder 1 40% and over No. 3 Sawmill and better log grades.
Red Alder 2 Less than 40% No. 3 Sawmill and better log grades.
Black Cottonwood and 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 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.
Ponderosa Pine 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.
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, 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] and 84.33.096. 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.]