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.

牋牋 (2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from January 1 through June 30, 2012:

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 1

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir	DF	1	$397	$390	$383	$376	$369
		2	397	390	383	376	369
		3	397	390	383	376	369
		4	397	390	383	376	369
Western Redcedar⁽²⁾	RC	1	743	736	729	722	715
Western Hemlock⁽³⁾	WH	1	423	416	409	402	395
		2	423	416	409	402	395
		3	423	416	409	402	395
		4	423	416	409	402	395
Red Alder	RA	1	489	482	475	468	461
		2	489	482	475	468	461
Black Cottonwood	BC	1	97	90	83	76	69
Other Hardwood	OH	1	237	230	223	216	209
Douglas-Fir Poles & Piles	DFL	1	735	728	721	714	707
Western Redcedar Poles	RCL	1	1326	1319	1312	1305	1298
Chipwood⁽⁴⁾	CHW	1	20	19	18	17	16
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 2

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir	DF	1	$424	$417	$410	$403	$396
		2	424	417	410	403	396
		3	424	417	410	403	396
		4	424	417	410	403	396
Western Redcedar⁽²⁾	RC	1	743	736	729	722	715
Western Hemlock⁽³⁾	WH	1	425	418	411	404	397
		2	425	418	411	404	397
		3	425	418	411	404	397
		4	425	418	411	404	397
Red Alder	RA	1	489	482	475	468	461
		2	489	482	475	468	461
Black Cottonwood	BC	1	97	90	83	76	69
Other Hardwood	OH	1	237	230	223	216	209
Douglas-Fir Poles & Piles	DFL	1	735	728	721	714	707
Western Redcedar Poles	RCL	1	1326	1319	1312	1305	1298
Chipwood⁽⁴⁾	CHW	1	20	19	18	17	16
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 3

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir⁽²⁾	DF	1	$413	$406	$399	$392	$385
		2	413	406	399	392	385
		3	413	406	399	392	385
		4	413	406	399	392	385
Western Redcedar⁽³⁾	RC	1	743	736	729	722	715
Western Hemlock⁽⁴⁾	WH	1	422	415	408	401	394
		2	422	415	408	401	394
		3	422	415	408	401	394
		4	422	415	408	401	394
Red Alder	RA	1	489	482	475	468	461
		2	489	482	475	468	461
Black Cottonwood	BC	1	97	90	83	76	69
Other Hardwood	OH	1	237	230	223	216	209
Douglas-Fir Poles & Piles	DFL	1	735	728	721	714	707
Western Redcedar Poles	RCL	1	1326	1319	1312	1305	1298
Chipwood⁽⁵⁾	CHW	1	20	19	18	17	16
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 4

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir⁽²⁾	DF	1	$432	$425	$418	$411	$404
		2	432	425	418	411	404
		3	432	425	418	411	404
		4	432	425	418	411	404
Lodgepole Pine	LP	1	130	123	116	109	102
Ponderosa Pine	PP	1	156	149	142	135	128
		2	156	149	142	135	128
Western Redcedar⁽³⁾	RC	1	743	736	729	722	715
Western Hemlock⁽⁴⁾	WH	1	379	372	365	358	351
		2	379	372	365	358	351
		3	379	372	365	358	351
		4	379	372	365	358	351
Red Alder	RA	1	489	482	475	468	461
		2	489	482	475	468	461
Black Cottonwood	BC	1	97	90	83	76	69
Other Hardwood	OH	1	237	230	223	216	209
Douglas-Fir Poles & Piles	DFL	1	735	728	721	714	707
Western Redcedar Poles	RCL	1	1326	1319	1312	1305	1298
Chipwood⁽⁵⁾	CHW	1	20	19	18	17	16
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 5

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir⁽²⁾	DF	1	$405	$398	$391	$384	$377
		2	405	398	391	384	377
		3	405	398	391	384	377
		4	405	398	391	384	377
Lodgepole Pine	LP	1	130	123	116	109	102
Ponderosa Pine	PP	1	156	149	142	135	128
		2	156	149	142	135	128
Western Redcedar⁽³⁾	RC	1	743	736	729	722	715
Western Hemlock⁽⁴⁾	WH	1	395	388	381	374	367
		2	395	388	381	374	367
		3	395	388	381	374	367
		4	395	388	381	374	367
Red Alder	RA	1	489	482	475	468	461
		2	489	482	475	468	461
Black Cottonwood	BC	1	97	90	83	76	69
Other Hardwood	OH	1	237	230	223	216	209
Douglas-Fir Poles & Piles	DFL	1	735	728	721	714	707
Western Redcedar Poles	RCL	1	1326	1319	1312	1305	1298
Chipwood⁽⁵⁾	CHW	1	20	19	18	17	16
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 6

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir⁽²⁾	DF	1	$140	$133	$126	$119	$112
Lodgepole Pine	LP	1	130	123	116	109	102
Ponderosa Pine	PP	1	156	149	142	135	128
		2	156	149	142	135	128
Western Redcedar⁽³⁾	RC	1	457	450	443	436	429
True Firs and Spruce⁽⁴⁾	WH	1	128	121	114	107	100
Western White Pine	WP	1	158	151	144	137	130
Hardwoods	OH	1	86	79	72	65	58
Western Redcedar Poles	RCL	1	457	450	443	436	429
Small Logs⁽⁵⁾	SML	1	20	19	18	17	16
Chipwood⁽⁵⁾	CHW	1	10	9	8	7	6
RC Shake & Shingle Blocks⁽⁶⁾	RCS	1	164	157	150	143	136
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 7

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir⁽²⁾	DF	1	$140	$133	$126	$119	$112
Lodgepole Pine	LP	1	130	123	116	109	102
Ponderosa Pine	PP	1	156	149	142	135	128
		2	156	149	142	135	128
Western Redcedar⁽³⁾	RC	1	457	450	443	436	429
True Firs and Spruce⁽⁴⁾	WH	1	128	121	114	107	100
Western White Pine	WP	1	158	151	144	137	130
Hardwoods	OH	1	86	79	72	65	58
Western Redcedar Poles	RCL	1	457	450	443	436	429
Small Logs⁽⁵⁾	SML	1	20	19	18	17	16
Chipwood⁽⁵⁾	CHW	1	10	9	8	7	6
RC Shake & Shingle Blocks⁽⁶⁾	RCS	1	164	157	150	143	136
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 on this page.
⁽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.

PROPOSED STUMPAGE VALUE TABLE

STUMPAGE VALUE AREA 10

January 1 through June 30, 2012

Stumpage Values per Thousand Board Feet Net Scribner Log Scale⁽¹⁾

Species Name	Species Code	Timber Quality Code Number	Hauling Distance Zone Number
Species Name	Species Code	Timber Quality Code Number	1	2	3	4	5
Douglas-Fir⁽²⁾	DF	1	$418	$411	$404	$397	$390
		2	418	411	404	397	390
		3	418	411	404	397	390
		4	418	411	404	397	390
Lodgepole Pine	LP	1	130	123	116	109	102
Ponderosa Pine	PP	1	156	149	142	135	128
		2	156	149	142	135	128
Western Redcedar⁽³⁾	RC	1	729	722	715	708	701
Western Hemlock⁽⁴⁾	WH	1	365	358	351	344	337
		2	365	358	351	344	337
		3	365	358	351	344	337
		4	365	358	351	344	337
Red Alder	RA	1	475	468	461	454	447
		2	475	468	461	454	447
Black Cottonwood	BC	1	83	76	69	62	55
Other Hardwood	OH	1	223	216	209	202	195
Douglas-Fir Poles & Piles	DFL	1	721	714	707	700	693
Western Redcedar Poles	RCL	1	1312	1305	1298	1291	1284
Chipwood⁽⁵⁾	CHW	1	20	19	18	17	16
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 on this page.
⁽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.

牋牋 (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:

牋牋 (a) No harvest adjustment is allowed for special forest products, chipwood, or small logs.

牋牋 (b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF.

牋牋 (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.

牋牋 (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.

牋牋 (e) A domestic market adjustment applies to timber which meet the following criteria:

牋牋 (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:

牋牋 Federal Timber Sales: All species except Alaska-cedar. (Stat. Ref. - 36 C.F.R. 223.10)

牋牋 State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)

牋牋 (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.

牋牋 The following harvest adjustment tables apply from January 1 through June 30, 2012:

TABLE 9桯arvest Adjustment Table

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

January 1 through June 30, 2012

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.	-$50.00
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桯arvest Adjustment Table

Stumpage Value Areas 6 and 7

January 1 through June 30, 2012

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.	-$75.00
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桪omestic Market Adjustment

Class	Area Adjustment Applies	Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
Class 1:	SVA's 1 through 5, and 10	$12.00
Class 2:	SVA 6 and 7	$0.00

Note:

This adjustment only applies to published MBF sawlog values.

牋牋 (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.

牋牋 (a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:

牋牋 (i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.

牋牋 (ii) Others not listed; volcanic activity, earthquake.

牋牋 (b) Causes that do not qualify for adjustment include:

牋牋 (i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and

牋牋 (ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.

牋牋 (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.

牋牋 (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.

牋牋 (5) Forest-derived biomass, has a $0/ton stumpage value.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096,84.33.091 and 84.33.140. 12-02-040, � 458-40-660, filed 12/29/11, effective 1/1/12. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096 and 84.33.091. 11-14-051, � 458-40-660, filed 6/29/11, effective 7/1/11; 11-02-014, � 458-40-660, filed 12/29/10, effective 1/1/11; 10-14-095, � 458-40-660, filed 7/6/10, effective 7/6/10; 10-02-032, � 458-40-660, filed 12/29/09, effective 1/1/10; 09-14-109, � 458-40-660, filed 6/30/09, effective 7/1/09; 09-02-043, � 458-40-660, filed 12/31/08, effective 1/1/09; 08-14-085, � 458-40-660, filed 6/27/08, effective 7/1/08; 08-02-064, � 458-40-660, filed 12/28/07, effective 1/1/08; 07-14-095, � 458-40-660, filed 6/29/07, effective 7/1/07; 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.]