WAC 458-40-670
Timber excise tax -- Chipwood and small log
destinations. (1) Introduction. This rule describes the
procedure by which businesses that process chipwood, chipwood
products, and/or small logs can become approved chipwood or
small log destinations.
(2) Chipwood destinations. Businesses that process logs
to produce chips or chip products may be designated as
approved "chipwood destinations." Logs delivered to the log
yards approved as "chipwood destinations" for the purpose of
being chipped may be reported as chipwood and have the volume
measured by weight.
(a) The department of revenue will maintain a current
list of approved chipwood destinations. This list will be
updated as necessary and will be formally reviewed by the
department of revenue at least twice a year. A list of
approved chipwood destinations is available from the forest
tax section of the department of revenue.
(b) A log processor in the business of processing logs to
produce chips or chip products that has not been designated as
an approved destination may file an application to be listed
as an approved chipwood destination. The application should
be submitted to the Department of Revenue, Forest Tax Section,
P. O. Box 47472, Olympia, Washington 98504-7472. To qualify
as an approved destination, not less than ninety percent of
the weight volume of logs delivered to and purchased by the
log processor for chipping at a specified log yard or location
must be processed to produce chips or chip products.
(c) Any applicant seeking administrative review of the
department of revenue's decision made under (b) of this
subsection may appeal the decision in accordance with WAC 458-20-100 (Appeals, small claims and settlements).
(3) Logs chipped in the woods. Logs chipped in the woods
may also be reported as chipwood. Volume must be measured in
net weight of green chips.
(4) Other chipwood processing locations. Logs processed
at locations other than those listed on the approved list of
chipwood destinations maintained by the department of revenue
and other than as provided in subsection (3) of this rule may
be reported as chipwood volume when scaled as utility grade
logs, based on log scaling or upon approved sample log scaling
methods.
If a harvester reports chipwood volume that was delivered
to a location that is not listed as an approved chipwood
destination and there has been no log scaling or approved
sample log scaling, the chipwood volume so reported will be
converted by the department of revenue to the appropriate
sawlog volume in accordance with WAC 458-40-680 for purposes
of timber excise taxation.
(5) Small log destinations. Businesses that process
small logs as defined in WAC 458-40-610 may be designated as
approved "small log destinations."
(a) The department of revenue will maintain a current
list of approved small log destinations. This list will be
updated as necessary and will be formally reviewed by the
department of revenue at least twice a year. A list of
approved small log destinations is available from the forest
tax section of the department of revenue.
(b) A log processor in the business of processing small
logs that has not been designated as an approved destination
may file an application to be listed as an approved small log
destination. The application should be submitted to the
Department of Revenue, Forest Tax Section, P. O. Box 47472,
Olympia, Washington 98504-7472.
(c) Any applicant seeking administrative review of the
department of revenue's decision made under (b) of this
subsection may appeal the decision in accordance with WAC 458-20-100 (Appeals, small claims and settlements).
[Statutory Authority: RCW 82.32.300 and 84.33.096. 00-24-068, § 458-40-670, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200.
95-18-027, § 458-40-670, filed 8/25/95, effective 9/25/95.
Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and84.33.096
. 94-14-048, § 458-40-670, filed 6/30/94, effective
7/1/94; 94-02-047, § 458-40-670, filed 12/30/93, effective
1/1/94; 93-14-051, § 458-40-670, filed 6/30/93, effective
7/1/93; 93-02-025, § 458-40-670, filed 12/31/92, effective
1/1/93; 92-14-083, § 458-40-670, filed 6/29/92, effective
7/1/92; 92-02-067, § 458-40-670, filed 12/31/91, effective
1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. 91-14-077, § 458-40-670, filed 6/28/91, effective 7/1/91;
91-02-088, § 458-40-670, filed 12/31/90, effective 1/31/91;
90-14-033, § 458-40-670, filed 6/29/90, effective 7/30/90;
90-02-049, § 458-40-670, 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), § 458-40-670, filed 6/30/89;
89-02-027 (Order FT-88-5), § 458-40-670, filed 12/30/88;
88-14-032 (Order FT-88-2), § 458-40-670, filed 6/30/88;
88-02-026 (Order FT-87-5), § 458-40-670, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order
87-2), § 458-40-670, filed 6/30/87; 87-02-023 (Order 86-4), §
458-40-670, filed 12/31/86.]