458-40-670  <<  458-40-680 >>   End of Chapter

WAC 458-40-680

Timber excise taxVolume harvestedApproved scaling and grading methodsSample scalingConversions.

(1) Introduction. The acceptable log scaling and grading standard for stumpage value areas 1, 2, 3, 4, 5, and 9 is the Scribner Decimal C log rule as described in the most current edition of the "Official Log Scaling and Grading Rules" developed and authored by the Northwest Log Rules Advisory Group. The acceptable log scaling standard for stumpage value areas 6 and 7 is the Scribner Decimal C log rule described in the most current edition of the "Eastside Log Scaling Handbook" as published by the Northwest Log Rules Advisory Group, except that timber harvested in stumpage value areas 6 and 7 must be scaled using the current regional taper rules at the point of origin.
(2) Special services scaling. Special services scaling as described in the "Official Log Scaling and Grading Rules" developed and authored by the Northwest Log Rules Advisory Group may not be used for tax reporting purposes without prior written approval of the department of revenue.
(3) Sample scaling. Sample scaling may not be used for tax reporting purposes without prior written approval of the department of revenue. To be approved, sample scaling must be in accordance with the following guidelines:
(a) Sample selection, scaling, and grading must be conducted on a continuous basis as the unit is harvested.
(b) The sample must be taken in such a manner to assure random, unbiased sample selection in accordance with accepted statistical tests of sampling.
(c) The sample used to determine total volume, species, and quality of timber harvested for a given reporting period must have been taken during that period.
(d) Sample frequency must be large enough to meet board foot variation accuracy limits of plus or minus two and five-tenths percent standard error at the ninety-five percent confidence level.
(e) Harvesters, or a purchaser with an approved sample scaling method, must maintain sufficient supporting documentation to allow the department of revenue to verify source data, and test statistical reliability of sample scale systems.
(f) Exceptions: Sampling designs and accuracy standards other than those described herein may only be used with the prior written approval of the department of revenue.
(4) Conversions to Scribner Decimal C Scale. The following definitions, tables, and conversion factors must be used in determining taxable volume for timber harvested that was not originally scaled by the Scribner Decimal C Log Rule. Conversion methods other than those listed are not to be used for tax reporting purposes without prior written approval of the department of revenue. Harvesters who wish to use a method of conversion other than those listed below must obtain written approval from the department of revenue before harvesting. Purchasers may obtain written approval of a sample scaling method from the department of revenue. The department will maintain a list of purchasers with an approved sample scaling method. A harvester may obtain this list and a summary of the approved method for specific purchasers from the department of revenue. If a harvester has not obtained approval of a sample scaling method before harvesting, the harvester may use a purchaser's approved sample scaling method. If the harvester, or purchaser, fails to use an approved sample scaling method or other method of conversion approved by these rules to set the purchase price, the department will establish its own method, as the circumstances require, to determine a reasonable estimate of the volume of timber sold.
(a) Weight measurement. If the sole unit of measure used to set the purchase price for logs from harvest units was weight, and the harvester does not use an approved method of sample scaling to determine volume for the stumpage value tables, the following tables must be used for converting to Scribner Decimal C, if the harvest volume per species meets the definition listed in the table. If weight is the sole measure used for a harvest unit and the harvest volume per species does not meet the definition listed in the table below, the department will establish its own method, as the circumstances require, to determine a reasonable estimate of the volume of timber sold. Harvesters must keep records to substantiate the species and quality codes reported. For tax reporting purposes, a ton equals 2,000 pounds.
(Stumpage Value Areas 1, 2, 3, 4, 5, & 9)
board foot weight scale factors
(tons/mbf)
Species
Quality code
 
 
1
 
Douglas-fir1
 
7.50
 
Western Hemlock2
 
8.25
 
Western Redcedar3
 
7.0
 
Red Alder4
 
7.80
 
Chipwood
 
9.0
 
1
Includes Douglas-fir, Western Larch, Western White Pine and Sitka Spruce. Only for volume including less than 25% No. 2 sawmill or better log grades.
2
Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, Lodgepole Pine and other conifers not separately designated. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir." Only for volume including less than 25% No. 2 sawmill or better log grades.
3
Includes Alaska-cedar.
4
Maple, Black Cottonwood and other hardwoods. Only for volume including less than 40% No. 3 sawmill or better log grades.
(Stumpage Value Areas 6 & 7 )
board foot weight scale factors
(tons/mbf)
Species
Quality code
 
 
1
 
Ponderosa Pine1
 
6.50
 
Douglas-fir 2
 
5.50
 
Lodgepole Pine
 
6.0
 
Western Hemlock 3
 
5.50
 
Englemann Spruce
 
4.50
 
Western Redcedar 4
 
4.50
 
Chipwood
 
9.0
 
Small Logs
 
6.50
 
1
Only for volume with 10 or more logs 16 feet long per thousand board feet Scribner scale.
2
Includes Western Larch.
3
Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, Subalpine Fir, and other conifers not separately designated. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."
4
Includes Alaska-cedar.
(b) Cord measurement. For the purposes of converting cords into Scribner volume:
(i) In stumpage value areas 1, 2, 3, 4, 5, and 9 logs with an average scaling diameter of 8 inches and larger must be converted to Scribner volume using 400 board feet per cord. Logs having an average scaling diameter of less than 8 inches must be converted to Scribner volume using 330 board feet per cord.
(ii) In stumpage value areas 6 and 7 logs with an average scaling diameter of 8 inches and larger must be converted to Scribner volume using 470 board feet per cord. Logs having an average scaling diameter of less than 8 inches must be converted to Scribner volume using 390 board feet per cord.
(iii) A cord of Western Redcedar shake or shingle blocks must be converted to Scribner volume using 600 board feet per cord.
(iv) Firewood must be converted at a rate of 3 tons per cord.
(c) Cants or lumber from portable mills. To convert from lumber tally to Scribner volume:
(i) In stumpage value areas 1, 2, 3, 4, 5, and 9 multiply the lumber tally for the individual species by 75%, and round to the nearest one thousand board feet (MBF); or
(ii) In stumpage value areas 6 and 7 multiply the lumber tally for the individual species by 88%, and round to the nearest one thousand board feet (MBF).
(d) Log scale conversion. Timber harvested in stumpage value areas 1, 2, 3, 4, 5, and 9 and which has been scaled by methods and procedures published in the "Eastside Log Scaling Handbook" must have the volumes reported reduced by eighteen percent. Timber harvested in stumpage value areas 6 and 7 and which has been scaled by methods and procedures published in the "Official Log Scaling and Grading Rules" developed and authored by the Northwest log rules advisory group, must have the volumes reported increased by eighteen percent.
(e) Timber pole and piling volume tables. Harvesters of poles must use the following tables to determine the Scribner board foot volume for each pole length and class:
Total Scribner Board Foot Volume
Stumpage Value Areas 1, 2, 3, 4, 5, and 9
 
Pole Class1
Piling Class2
Length
H6
H5
H4
H3
H2
H1
1
2
3
4
5
6
7
9
10
A
B
20
 
 
 
 
 
 
50
50
40
40
30
30
20
20
20
80
70
25
 
 
 
 
 
 
60
60
50
50
40
40
30
30
30
100
90
30
 
 
 
 
 
 
110
70
60
60
50
50
40
40
 
130
110
35
 
 
 
 
160
160
130
100
80
80
60
60
50
 
 
130
110
40
 
 
240
200
180
180
150
120
120
90
70
60
 
 
 
150
120
45
380
340
340
280
230
230
190
150
120
120
90
90
 
 
 
150
120
50
430
370
370
300
260
260
210
160
140
140
100
 
 
 
 
160
140
55
470
410
410
330
280
280
230
180
150
150
 
 
 
 
 
180
150
60
540
470
470
410
340
340
290
220
190
190
 
 
 
 
 
190
160
65
610
520
520
420
380
380
320
260
210
210
 
 
 
 
 
210
180
70
650
560
560
480
400
400
350
270
230
230
 
 
 
 
 
230
190
75
700
600
600
520
520
520
440
290
250
 
 
 
 
 
 
230
200
80
820
700
700
600
600
540
440
360
290
 
 
 
 
 
 
250
210
85
910
800
800
660
660
660
570
490
360
 
 
 
 
 
 
260
210
90
1080
930
930
820
820
690
590
490
400
 
 
 
 
 
 
260
220
95
1170
1000
1000
870
870
750
640
540
 
 
 
 
 
 
 
290
240
100
1190
1030
1030
900
900
760
660
550
 
 
 
 
 
 
 
310
250
105
1310
1160
1160
1000
1000
860
740
610
 
 
 
 
 
 
 
330
270
110
1370
1220
1220
1050
1050
910
780
650
 
 
 
 
 
 
 
380
300
115
1440
1280
1280
1100
1100
960
860
680
 
 
 
 
 
 
 
400
310
120
1660
1460
1460
1300
1300
1140
970
820
 
 
 
 
 
 
 
500
400
125
1840
1600
1600
1410
1410
1250
1080
930
 
 
 
 
 
 
 
 
 
130
1920
1680
1680
1490
1490
1310
1120
970
 
 
 
 
 
 
 
 
 
1
Pole class definitions taken from American National Standard specifications and dimensions for wood poles as approved August 7, 1976, under American National Standard Institute, Inc. codified ANSI 05.1-1972.
2
Piling class definitions as per American Society for Testing and Materials for "round timber piles." As the designation: D 25-58 (reapproved 1964).
Total Scribner Board Foot Volume
Stumpage Value Areas 6 and 7
 
Pole Class1
Piling Class2
Length
H6
H5
H4
H3
H2
H1
1
2
3
4
5
6
7
9
10
A
B
20
 
 
 
 
 
 
70
60
50
50
30
30
20
20
20
90
70
25
 
 
 
 
 
 
80
70
50
50
40
40
30
30
20
100
80
30
 
 
 
 
 
 
110
90
60
60
50
50
50
40
 
130
110
35
 
 
 
 
190
160
140
100
100
70
60
60
50
 
 
140
100
40
 
 
 
240
240
200
170
120
110
100
70
70
 
 
 
140
100
45
390
330
330
270
270
220
180
150
110
110
80
70
 
 
 
150
110
50
460
390
390
340
340
280
240
190
150
150
120
 
 
 
 
190
150
55
510
430
430
370
360
300
250
190
150
150
 
 
 
 
 
190
150
60
610
530
530
440
440
380
310
240
200
200
 
 
 
 
 
240
200
65
650
570
570
490
480
410
350
280
220
220
 
 
 
 
 
240
200
70
750
650
650
550
470
470
410
320
260
260
 
 
 
 
 
260
210
75
810
700
700
600
600
500
440
340
270
 
 
 
 
 
 
270
220
80
960
830
830
710
710
610
510
420
340
 
 
 
 
 
 
220
220
85
1020
870
870
760
760
640
550
450
360
 
 
 
 
 
 
300
240
90
1110
970
970
840
840
720
620
500
420
 
 
 
 
 
 
280
280
95
1160
1010
1010
870
870
740
640
510
 
 
 
 
 
 
 
360
280
100
1380
1210
1210
1060
1060
910
780
650
 
 
 
 
 
 
 
360
280
105
1430
1250
1250
1100
1100
940
820
690
 
 
 
 
 
 
 
400
300
110
1580
1390
1390
1220
1220
1070
920
770
 
 
 
 
 
 
 
460
340
115
1660
1470
1470
1280
1280
970
810
680
 
 
 
 
 
 
 
470
360
120
1880
1680
1680
1480
1480
1290
1130
950
 
 
 
 
 
 
 
560
450
125
1910
1690
1690
1490
1490
1140
970
810
 
 
 
 
 
 
 
 
 
130
2170
1920
1920
1710
1710
1510
1320
1140
 
 
 
 
 
 
 
 
 
1
Pole class definitions taken from American National Standard specifications and dimensions for wood poles as approved August 7, 1976, under American National Standard Institute, Inc. codified ANSI 05.1-1972.
2
Piling class definitions as per American Society for Testing and Materials for "round timber piles." As the designation: D 25-58 (reapproved 1964).
[Statutory Authority: RCW 82.01.060(2) and 84.33.096. WSR 19-02-068, § 458-40-680, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.32.300, 82.01.060(2), 84.33.096, and 84.33.091. WSR 12-14-065, § 458-40-680, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. WSR 06-02-007, § 458-40-680, filed 12/22/05, effective 1/22/06; WSR 05-08-070, § 458-40-680, filed 3/31/05, effective 5/1/05; WSR 03-22-099, § 458-40-680, filed 11/5/03, effective 12/6/03. Statutory Authority: RCW 82.32.300 and 84.33.096. WSR 00-24-068, § 458-40-680, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.120. WSR 96-02-056, § 458-40-680, filed 12/29/95, effective 1/29/96. Statutory Authority: RCW 82.32.300 and 84.33.096. WSR 95-14-084, § 458-40-680, filed 6/30/95, effective 7/31/95. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-680, filed 12/31/86.]
Site Contents
Selected content listed in alphabetical order under each group