FOREST TAX SECTION
FOREST EXCISE TAX RETURN INSTRUCTIONS
FOR
STUMPAGE VALUE AREA'S
1, 2, 3, 4, 5, & 10
July 1 Through December 31, 1999
Use the attached tables to complete your Forest Excise Tax Return. Refer to the Tax Reporting Instructions included here for additional information. If you have questions or need assistance, CONTACT THE DEPARTMENT OF REVENUE, SPECIAL PROGRAMS DIVISION, FOREST TAX SECTION IN OLYMPIA, TOLL-FREE 1-800-548-8829.
The first page of the Forest Excise Tax Return is the Summary Page for the return. A Detail Page or several Detail Pages will first need to be completed before completing this Summary Page. Detail Page instructions begin on page 2.
ERRORS AND OMISSIONS
If there are errors or omissions in the pre-printed information on the Forest Excise Tax Return, line out the errors. Enter corrections on the blank lines.
SECTIONS WITH NO HARVEST
A column indicating (_) NO HARVEST ON THIS SECTION is on the Summary Page. Check this column if no harvest occurred on a specific section.
CLOSING YOUR FOREST EXCISE TAX ACCOUNT
Two columns indicating "check (_) to delete" are on the Summary Page.
Delete Section. Check only if the specific section should be deleted.
Delete DNR Application (Permit) Number. Check only if all sections for this specific application number are to be deleted. CAUTION: A deleted DNR application number indicates that harvest is totally completed for all sections on the application and the tax has been paid. If the application has been transferred, please write in new ownership.
COMPUTATION
Grand Total Stumpage Value. Add the total taxable stumpage value column. Enter the amount in the Grand Total Stumpage Value block at the bottom of the Summary Page.
Tax Due. Multiply the Grand Total Stumpage Value amount by the current Forest Tax rate (.05) and enter the tax due in this block. Please do not round the tax due to the nearest dollar. If the tax due is less than $50.00, do not pay. However, the return must be completed and mailed.
Previous Credit. When entering credit(s), attach a copy of the credit note(s) to your tax return.
Penalty is computed as follows: "Tax Due" minus any previous credit, multiplied by the appropriate penalty percentage rate. Please do not round the penalty amount to the nearest dollar. The minimum amount of penalty is $5.00 for any late filing if tax is due. Return must be postmarked by the due date to avoid penalties. Penalty is assessed as follows:
5% penalty assessed after due date;
10% penalty assessed after the last day of the month following the due date;
20% penalty assessed after the last day of the second month following the due date.
Total Payment Enclosed. Tax due minus previous credit, plus penalty equals total payment. Please do not round total payment to the nearest dollar. Make check payable to: DEPARTMENT OF REVENUE.
Signature and Telephone Number. Sign your name in the signature space. Enter your daytime telephone and area code number. Enter the date.
STANDARD DETAIL PAGE INSTRUCTIONS
A separate Detail Page must be completed for each
different Forest Practice Application (Permit) Number, section, and harvest unit.
The following items correspond to the blocks on the standard Detail Page:
Quarter/Year. Enter the quarter and year being reported.
Page Number. Enter the page number on each Detail Page.
BLOCK 1. Harvester's Name. Enter the name of the harvester. On
private land, the harvester is the timber owner.
BLOCK 2. Landowner's Name. Enter landowner's name.
BLOCK 3 through BLOCK 9. Transfer the information from the Summary
Page.
BLOCK 10. Harvest Unit Number. A harvest unit is an area of
proposed timber harvest, defined and mapped by the harvester before harvest. A harvest
unit number is a number assigned by the harvester to a harvest unit having only one:
county, stumpage value area, haul zone, harvest adjustments, and harvester. If any of the
above circumstances vary within a given harvest operation, the area may be divided into
separate harvest units, with an individual number assigned to each separate unit. A
harvest unit may include parts of more than one section. The harvest unit number assigned
must remain the same until the harvest is completed. The harvester must maintain a
separate set of records for each designated harvest unit for tax reporting purposes.
BLOCK 11. Harvest Adjustments make allowance for varying
harvest conditions. Value adjustments relating to harvest volume per acre, logging
conditions, thinning, damaged timber, and remote island are allowed against stumpage value
rates. No harvest adjustment is allowed for Chipwood (CHW), Western Redcedar
Shakes (RCS), Western Redcedar Flatsaw (RCF), Western Redcedar Posts (RCP), Douglas-fir
Christmas Trees (DFX), or True Fir Christmas Trees (TFX). The harvest adjustment schedule for SVAs 1, 2, 3, 4, 5, and 10 is
listed in the following pages.
A. Harvest Volume Per Acre. Determine the average volume per acre
harvested (excluding Chipwood) within each harvest unit for the reporting quarter. Enter the average volume per acre in the "Volume" column.
Enter the class number in the "Adjustment Class" column. Enter the dollar amount
in the "Adjustment Amount" column.
B. Logging Conditions. Determine from the definitions given in the
adjustment tables on page 10 the class of logging conditions in the harvest unit. The
logging condition is the majority condition for the harvest unit (as explained in Block
10). A separate Detail Page must be completed for each harvest unit. A special logging condition adjustment is provided for timber which is
yarded from the stump to the landing by helicopter. This adjustment does not apply to
Special Forest Products or Chipwood. Enter the class number in the "Adjustment Class" column.
Enter the dollar amount in the "Adjustment Amount" column.
C. Thinning Adjustment. Thinning is timber removed from a harvest
unit meeting all the following conditions: (b) The total volume removed is less than 40 percent of the total
merchantable volume of the harvest unit prior to harvest. (c) Leave a minimum of 100 undamaged, evenly spaced dominant or
co-dominant trees per acre of a commercial species or combination thereof.
Divide the total volume harvested by the total number of logs (piece
count) (excluding Chipwood) taken in the thinning operation. Enter the average volume in
the "Volume" column. Enter the class number in the "Adjustment Class"
column. Enter the dollar amount in the "Adjustment Amount" column.
E. Damaged Timber Adjustment. Application for any damaged timber
determination must be made prior to harvest. For more information call 1-800-548-8829.
F. Remote Island Adjustment. A remote island is an area of land
which is totally surrounded by water at normal high tide and which has no bridge or
causeway connecting it to the mainland. For timber harvested from a remote island, enter the dollar amount from
the Adjustment Table in the "Adjustment Amount" column.
G. Total Adjustment Amount, Block 11, Line G. Enter total in
"Adjustment Amount" column for lines A through F. Also enter the Total
Adjustment amount in Block 15, Column E for each species. BLOCK 12. Check Log Scale Method Used. APPROVED SCRIBNER LOG SCALING & GRADING RULE SVAs 1, 2, 3, 4, 5, and 10 The acceptable log scaling and grading rule is the Scribner Decimal C
log rule. For a complete description of standard methods and procedures, refer to the most
current edition of the "Official Log Scaling and Grading Rules" handbook. Copies
can be obtained from the Log Scaling and Grading Bureaus. Important Points: The Standard Rule requires that logs be scaled in multiples of one foot
in length with no minimum trim required and a maximum trim of 12 inches allowed. Alternative procedures or Special Services Scaling are only to be used
with prior written approval from the Department of Revenue. CONVERSION DEFINITIONS AND TABLES Refer to the Stumpage Value Determination Tables (WAC 458-40-684) for
conversion procedures to be used for timber not originally scaled by approved Scribner
Decimal C log scale rule, such as weight or cords, etc. Sample scaling or conversion
factors (other than the published tables) require written approval prior to harvest. To be
approved, sample scaling must be in accordance with guidelines contained in WAC
458-40-682. Enter a checkmark in the box to the left of the scaling method used.
BLOCK 13. Number of Acres Logged This Quarter. Enter the number of
acres actually logged this quarter only for this harvest unit.
BLOCK 14. Is Harvesting Completed for Harvest Unit? The correct box
must be checked.
BLOCK 15. Taxable Stumpage Value Calculation. The Timber Quality
Code Table and the Stumpage Value Table are in the following pages.
COLUMN A. Species Code. Enter the species codes as they are listed
on the Stumpage Value Table. (Example: Douglas Fir - DF; Red Alder - RA; Red Cedar Shake
Blocks - RCS). If you harvest other conifer species that are not listed in the
Stumpage Value Tables, report them as OC (Other Conifer). If you harvest hardwood species that are not listed in the Stumpage
Value Tables, report them as OH (Other Hardwood). COLUMN B. Quality Code. Enter only one quality code for each
species reported. Use the scaling information provided by the purchaser or scaler of the
logs to determine the quality code. The scaling information provides the species, volume,
and log grade. Determine what percentage of the total net Scribner or net volume of each
species is a number two sawmill and better log grade. Also determine what percentage of
the total volume of each species is special mill, number one sawmill and better log grade.
Refer to the Timber Quality Code Table and select the correct quality code for that
species.
COLUMN C. Volume Harvested. Enter the net volume of each species
harvested during the quarter. All volumes must be rounded to the nearest thousand board
feet (MBF). For example: 15,499 BF, enter as 15 and 15,500 BF enter as 16. All
species having at least 500 board feet (rounded to 1 MBF) must be reported. For tons to
MBF conversions see WAC 458-40-684 at the end of this document. All volume except for Christmas trees, posts, and Chipwood must be
reported in Scribner Decimal C log scale. Christmas trees are reported in lineal feet.
Posts are reported in number of posts (8 lineal feet per post). Chipwood is reported in
tons. Add lines 1 through 9 of Column C and enter this total on line 10.
COLUMN D. Stumpage Value. Enter the stumpage value for the correct
species, quality code and haul zone from the Stumpage Value Table.
COLUMN E. Total Adjustment Amount. This is the amount transferred
from Block 11, Line G as an adjustment to the stumpage value for all sawlog species
reported.
COLUMN F. Adjusted Stumpage Value. Enter the amount determined by
subtracting the adjustment amount from the stumpage value (Column D minus Column E equals
Column F). This value cannot be adjusted to less than $1.00 per MBF.
COLUMN G. Taxable Stumpage Value. Multiply the volume in Column C
times the adjusted stumpage value in Column F and enter the figure in Column G. (Column C
times Column F equals Column G).
BLOCK 16. Chipwood Value Calculation. Utility grade logs scaled by
approved DOR scaling methods may be reported as Chipwood. Logs delivered to DOR approved
destinations for the purpose of being chipped may be reported as Chipwood. The volume
of Chipwood shall be reported in tons. The documentation shall be retained to show that
the logs sold were "chip", "pulp", or "fibre" type logs.
Logs chipped in the woods may also be reported as chipwood. The volume of logs chipped
in the woods shall be measured in tons of green chips and sufficient documentation of
volume shall be retained for verification of reporting. The Species and Timber quality
code is printed on the return and the value found in the following table.
COLUMN C. Tons Harvested. Enter the total Chipwood tons for all
species harvested during the quarter. All volumes must be reported in tons rounded to the
nearest ton. For example: 31,000 pounds, enter as 15 and 31,001 pounds enter as 16. All
species having at least 1001 pounds (rounded to 1 ton) must be reported. All scaled
utility (Code 99) volume shall be multiplied by 9 to convert from MBF to tons for
reporting as Chipwood. For tax reporting purposes, a ton equals 2000 pounds.
COLUMN D. Ton Value. Enter the ton value for Chipwood from the
proper haul zone in the Stumpage Value Table. Enter the appropriate destination code or
codes for Chipwood from the published destination table. If you are reporting scaled
utility or sample scaled utility as Chipwood, your "destination code" will be
99.
Chipwood Destination Codes. Use the following two digit codes for
reporting Chipwood: 01 Logs chipped in the woods 03 Boise Cascade (Umatilla, OR) 05 Brady Chip (Shelton) 07 Bullfrog (Cle Elum) 14 Citifor Inc. (Port of Olympia) 10 Coastal Fibre Inc. (Arlington) 09 Columbia Fiber (Kalama) 06 Crown Pacific Inland (Coeur d' Alene, ID) 11 DaPaul (Tumwater) 13 Diashowa (Port Angeles) 15 D K Truck (Forks) 16 D K Truck (Hoquiam) 19 D K Truck (Shelton) 20 D K Truck (Port of Olympia) 22 D K Truck (Everett) 21 Dodge Logging Inc. (Glenwood) 25 Edman Company (Tacoma) 26 Edman Company (Road 6 Kapowsin) 53 Evergreen Fiber (Irondale) 27 Fladgate & Woodworth Log (Canada) 30 Granger Company (Clarkston) 32 James River Corporation (Wauna, OR) 57 Kimberly Clark (Everett) 43 Local Manufacturing (Aberdeen) 65 Longview Fibre Co. (Winton) 34 Mountain Fir Chip Co. (Clarkston) 35 Mountain Fir Chip Co. (The Dalles, OR) 37 North Mason Fiber (Belfair) 39 Northwest Forest Fiber (Morton) 40 Northwest Forest Fiber (North Bend) 41 Northwest Forest Fiber (Tacoma) 42 Northwest Forest Fiber (Birdsview) 45 Oakville Forest Products (Oakville) 47 Olympic Fiber (Aberdeen) 49 Pacific Fiber (Longview) 51 Ponderay Valley Fiber (Usk) 55 Rayonier Pulp (Port Angeles) 56 S. V. Pullin (Tacoma) 58 S. V. Pullin, Inc. (Port Gamble) 59 S. V. Pullin, Inc. (Shelton) 50 Stimson Lumber Co. (Arden) 62 Trans Coastal Trading Inc. (Canada) 66 Vaagen Brothers Lumber Co. (Colville) 60 Warrenton Fiber or Nygards (Warrenton, OR) 61 Weyerhaeuser Silvacel (Snoqualmie Falls) 63 Weyerhaeuser Co. (Material Recovery Transfer Facility, Longview) 64 Woodchip Inc. (Black Diamond) 70 Zosel Lumber Co. (4 miles south of Oroville) 99 Scaled Utility
COLUMN G. Taxable Tonnage Value. Multiply the volume in Column C
times the ton value in Column D and enter the figure in Column G. (Column C times Column D
equals Column G).
BLOCK 17. Total Taxable Value. Add lines 1 through 9 of column G in
Block 15 and the two lines of Column G in Block 16 and enter this total in Block 17. Transfer to the "Total Taxable Stumpage Value" column on the
Summary Page opposite the correct Section, Township and Range.
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:
(a) Located in SVAs 1, 2, 3, 4, 5, and 10.
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
All Harvesters |
||
Species | Timber Quality Code Number |
|
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. |
2 |
Over 50% No. 2 Sawmill and better log grade, and less than 15% Special Mill, No. 1 sawmill and better log grade. |
|
3 |
25-50% inclusive No. 2 Sawmill and better log grade. |
|
4 |
Less than 25% No. 2 Sawmill and better log grade. |
|
Western Redcedar and Alaska-Cedar |
1 |
Over 30% No. 2 Sawmill and better log grade, and 15% and over Special Mill, No. 1 Sawmill, and better log grade. |
2 |
Over 30% No. 2 sawmill and better log grade, and less than 15% Special Mill, No. 1 Sawmill and better log grade. |
|
3 |
5-30% inclusive No. 2 Sawmill and better log grade. |
|
4 |
Less than 5% No. 2 Sawmill and better log grade. |
|
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 |
2 |
Over 50% No. 2 Sawmill and better log grade, and less than 5% Special Mill, No. 1 Sawmill and better log grade |
|
3 |
25-50% inclusive No. 2 Sawmill and better log grade. |
|
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. |
2 |
10 or more logs 16 feet long per thousand board feet Scribner scale. |
Species |
Timber Quality Code Number |
|
Lodgepole Pine |
1 |
All log grades. |
Red Alder and other hardwoods |
1 |
Over 50% No. 3 Sawmill and better log grades. |
2 |
10-50% inclusive No. 3 Sawmill and better log grades. |
|
3 |
Less than 10% inclusive No. 3 Sawmill and better log |
|
Black Cottonwood |
1 |
35% and over Peeler log grade. |
2 |
Less than 35% Peeler log grade, and 15% and greater No. 1 Sawmill and better log grade. |
|
3 |
Less Than 15% No. 1 Sawmill and better log grade. |
|
Chipwood |
1 |
All logs that comply with the definition of chipwood in WAC 458-40-610 (18)(d). |
Piles |
1 |
All logs that comply with the definition of piles in WAC 458-40-610 (18)(g). |
Poles |
1 |
All logs that comply with the definition of poles in WAC 458-40-610 (18)(h). |
1For detailed descriptions and definitions of approved log scaling, grading rules, and procedures see WAC 458-40-680.
TABLE 1 -- Harvest Adjustment Table Stumpage Value Areas 1, 2, 3, 4, 5, AND 10 July 1 through December 31, 1999 |
||
Type of Adjustment |
Dollar Adjustment Per Thousand Board Feet Net Scribner Scale |
|
I. Volume per acre |
||
Class 1 |
Harvest of more than 40 thousand board feet per acre. |
$0.00 |
Class 2 |
Harvest of 20 thousand board feet to 40 thousand board feet per acre. |
-$4.00 |
Class 3 |
Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre. |
-$7.00 |
Class 4 |
Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre. |
-$9.00 |
Class 5 |
Harvest of less than 5 thousand board feet per acre. |
-$10.00 |
II. Logging conditions |
||
Class 1 |
Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers. |
$0.00 |
Class 2 |
Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers. |
-$17.00 |
Class 3 |
Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. |
-$25.00 |
Class 4 |
For logs which are yarded from stump to landing by helicopter. This does not include special forest products. |
-$145.00 |
|
||
|
||
For timber harvested from a remote island |
-$50.00 |
|
IV. Thinning (see WAC 458-40-610(20)) |
||
Class 1 |
Average log volume of 50 board feet or more. |
-$25.00 |
Class 2 |
Average log volume of less than 50 board feet. |
-$125.00 |
For conversions not found in this reference call 1-800-548-8829.
CLICK ON DESIRED STUMPAGE VALUE AREA FOR TABLE:
SVA 1 SVA 2 SVA 3 SVA 4 SVA 5 SVA 10
WAC 458-40-684 TIMBER EXCISE TAX -- VOLUME HARVESTED--CONVERSIONS TO SCRIBNER DECIMAL C SCALE FOR WESTERN WASHINGTON. The following definitions, tables, and conversion factors shall 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.
(1) WEIGHT MEASUREMENT. If the original unit of measure was by weight, and the harvester has not applied for approval of sample scaling (WAC 458-40-682); the following table shall be used for converting to Scribner Decimal C. 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, & 10) BOARD FOOT WEIGHT SCALE FACTORS (TONS/MBF) |
||||
Quality Code |
Species Code |
|||
DF* |
WH** |
RC |
RA*** |
|
1 |
5.0 |
6.0 |
4.5 |
7.0 |
2 |
6.0 |
6.5 |
5.0 |
7.75 |
3 |
6.5 |
7.5 |
6.5 |
8.5 |
4 |
7.5 |
8.25 |
7.0 |
|
|
(2) CORD MEASUREMENT. A cord is a measure of wood with dimensions of 4 feet by 4 feet by 8 feet (128 feet).
(a) Logs with an average scaling diameter of 8 inches and larger shall be converted to Scribner volume using 400 board feet per cord. Logs having an average scaling diameter of less than 8 inches shall be converted to Scribner volume using 330 board feet per cord.
(b) A cord of Western Redcedar shake or shingle blocks shall be converted to Scribner volume using 600 board feet per cord.
(3) CANTS OR LUMBER FROM PORTABLE MILLS. To convert from lumber tally to Scribner volume, multiply the lumber tally for the individual species by 75% and round to the nearest one thousand board feet (MBF).
(4) EASTERN, WESTERN LOG SCALE CONVERSION. Timber harvested in stumpage value areas 1, 2, 3, 4, 5, and 10 and which has been scaled by methods and procedures published in the "National Forest Log Scaling Handbook" (FSH 2409.11) shall have the volumes reported reduced by 18% to reflect the difference between eastern and western scaling practices.
(5) TIMBER POLE VOLUME TABLE. Harvesters of poles in stumpage value areas 1, 2, 3, 4, 5, and 10 in need of the Scribner board foot volume for each pole length and class:
CLICK HERE FOR TIMBER POLE VOLUMES
CONTACT THE DEPARTMENT OF REVENUE, SPECIAL PROGRAMS DIVISION, FOREST TAX SECTION IN OLYMPIA, TOLL-FREE 1-800-548-8829.