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

Universal Citation: WA Admin Code 458-40-650
Current through Register Vol. 23-24, December 15, 2023

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.

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