Washington Administrative Code Title 458 (Department of Revenue)

WAC 458-40-660 — Timber Excise Tax—Stumpage Value Tables—Stumpage Value Adjustments

Agency filings affecting this section (1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax. (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, 2026: Washington State Department of Revenue WESTERN WASHINGTON STUMPAGE VALUE TABLE January 1 through June 30, 2026 Stumpage Values per Thousand Board Feet Net Scribner Log Scale (1) Starting January 1, 2019, there are no Haul Zone adjustments. Species Name Species Code SVA (Stumpage Value Area) Stumpage Values Douglas-fir (2) DF 1 $522 2 584 3 624 4 633 5 635 9 508 Western Hemlock and Other Conifer (3) WH 1 262 2 334 3 329 4 307 5 352 9 248 Western Redcedar (4) RC 1-5 1,050 9 1,036 Ponderosa Pine (5) PP 1-5 147 9 133 Red Alder RA 1-5 317 9 303 Black Cottonwood BC 1-5 1 9 1 Other Hardwood OH 1-5 133 9 119 Douglas-fir Poles & Piles DFL 1-5 910 9 896 Western Redcedar Poles RCL 1-5 1,833 9 1,819 Chipwood (6) CHW 1-5 1 9 1 RC Shake & Shingle Blocks (7) RCS 1-9 352 Posts (8) LPP 1-9 0.35 DF Christmas Trees (9) DFX 1-9 0.25 Other Christmas Trees (9) TFX 1-9 0.50 (1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680 . (2) Includes Western Larch. (3) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed on this page. (4) Includes Alaska-Cedar. (5) Includes all Pines in SVA 1-5 & 9. (6) Stumpage value per ton. (7) Stumpage value per cord. (8) Includes Lodgepole posts and other posts, Stumpage value per 8 lineal feet or portion thereof. (9) Stumpage value per lineal foot. Washington State Department of Revenue EASTERN WASHINGTON STUMPAGE VALUE TABLE January 1 through June 30, 2026 Stumpage Values per Thousand Board Feet Net Scribner Log Scale (1) Starting January 1, 2019, there are no Haul Zone adjustments. Species Name Species Code SVA (Stumpage Value Area) Stumpage Values Douglas-fir (2) DF 6 $273 7 287 Western Hemlock and Other Conifer (3) WH 6 180 7 194 Western Redcedar (4) RC 6 1,037 7 1,051 Ponderosa Pine (5) PP 6 133 7 147 Other Hardwood OH 6 1 7 9 Western Redcedar Poles RCL 6 1,443 7 1,457 Chipwood (6) CHW 6 1 7 1 Small Logs (6) SML 6 11 7 13 RC Shake & Shingle Blocks (7) RCS 6-7 352 Posts (8) LPP 6-7 0.35 DF Christmas Trees (9) DFX 6-7 0.25 Other Christmas Trees (9) TFX 6-7 0.50 (1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680 . (2) Includes Western Larch. (3) Includes all Hemlock, Spruce and true Fir species, and Lodgepole Pine in SVA 6-7, or any other conifer not listed on this table. (4) Includes Alaska-Cedar. (5) Includes Western White Pine in SVA 6-7. (6) Stumpage value per ton. (7) Stumpage value per cord. (8) Includes Lodgepole posts and other posts, Stumpage value per 8 lineal feet or portion thereof. (9) Stumpage value per lineal foot. (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: (a) No harvest adjustment is allowed for special forest products, chipwood, or small logs. (b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF. (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 percent) 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. (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 two acres in size. (e) A domestic market adjustment applies to timber which meet the following criteria: (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: Federal Timber Sales: All species except Alaska-cedar. (Stat. Ref. - 36 C.F.R. 223.10) State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1) (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. The following harvest adjustment tables apply from January 1 through June 30, 2026: TABLE 9—Harvest Adjustment Table Stumpage Value Areas 1, 2, 3, 4, 5, and 9 January 1 through June 30, 2026 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 equipment or draft animals. $0.00 Class 2 Logging a majority of the unit: Using an overhead system of winch-driven cables and/or logging on slopes greater than 45% using tracked or wheeled equipment supported by winch-driven cables. -$85.00 Class 3 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. -$200.00 III. Remote island adjustment: For timber harvested from a remote island -$50.00 IV. Thinning A limited removal of timber described in WAC 458-40-610 (29) -$100.00 TABLE 10—Harvest Adjustment Table Stumpage Value Areas 6 and 7 January 1 through June 30, 2026 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. -$85.00 Class 4 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. -$200.00 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 IV. Thinning A limited removal of timber described in WAC 458-40-610 (29) -$60.00 TABLE 11—Domestic Market Adjustment Class Area Adjustment Applies Dollar Adjustment Per Thousand Board Feet Net Scribner Scale SVAs 1 through 5 only: $0.00 Note: This adjustment only applies to published MBF sawlog values. (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. (a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include: (i) Causes listed in RCW 84.33.091 ; fire, blow down, ice storm, flood. (ii) Others not listed; volcanic activity, earthquake. (b) Causes that do not qualify for adjustment include: (i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and (ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions. (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. (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. (5) Forest-derived biomass, has a $0/ton stumpage value. [Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 26-06-033, s 458-40-660, filed 2/23/26, effective 2/24/26; WSR 25-14-008, s 458-40-660, filed 6/23/25, effective 7/1/25; WSR 25-01-052, s 458-40-660, filed 12/11/24, effective 1/1/25; WSR 24-14-009, § 458-40-660, filed 6/21/24, effective 7/1/24; WSR 24-01-027, § 458-40-660, filed 12/8/23, effective 1/1/24. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 23-14-011, § 458-40-660, filed 6/22/23, effective 7/1/23. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 23-02-049, § 458-40-660, filed 1/2/23, effective 1/2/23. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 22-14-029, § 458-40-660, filed 6/24/22, effective 7/1/22. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 22-01-185, § 458-40-660, filed 12/20/21, effective 1/1/22. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 21-13-100, § 458-40-660, filed 6/18/21, effective 7/1/21. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 21-02-020, § 458-40-660, filed 12/28/20, effective 1/1/21. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 20-14-067, § 458-40-660, filed 6/26/20, effective 7/1/20; WSR 20-02-053, § 458-40-660, filed 12/23/19, effective 1/1/20; WSR 19-14-013, § 458-40-660, filed 6/21/19, effective 7/1/19; WSR 19-02-069, § 458-40-660, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 18-14-023, § 458-40-660, filed 6/26/18, effective 7/1/18; WSR 18-02-058, § 458-40-660, filed 12/29/17, effective 1/1/18; WSR 17-14-020, § 458-40-660, filed 6/23/17, effective 7/1/17; WSR 17-02-003, § 458-40-660, filed 12/22/16, effective 1/1/17. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 16-14-035, § 458-40-660, filed 6/28/16, effective 7/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 16-01-069, § 458-40-660, filed 12/14/15, effective 1/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 15-14-019, § 458-40-660, filed 6/22/15, effective 7/1/15; WSR 15-01-095, § 458-40-660, filed 12/17/14, effective 1/1/15. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 and 84.33.091 . WSR 14-14-079, § 458-40-660, filed 6/27/14, effective 7/1/14; WSR 14-01-097, § 458-40-660, filed 12/17/13, effective 1/1/14; WSR 13-14-056, § 458-40-660, filed 6/28/13, effective 7/1/13; WSR 13-02-034, § 458-40-660, filed 12/21/12, effective 1/1/13; WSR 12-14-065, § 458-40-660, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 and 84.33.140 . WSR 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 . WSR 11-14-051, § 458-40-660, filed 6/29/11, effective 7/1/11; WSR 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; WSR 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; WSR 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; WSR 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; WSR 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; WSR 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; WSR 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; WSR 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; WSR 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; WSR 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; WSR 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; WSR 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; WSR 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; WSR 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; WSR 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; WSR 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 . WSR 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 . WSR 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 . WSR 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 . WSR 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; WSR 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 . WSR 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 . WSR 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; WSR 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; WSR 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; WSR 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; WSR 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; WSR 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; WSR 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 . WSR 97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; WSR 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; WSR 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 . WSR 95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 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 . WSR 94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; WSR 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; WSR 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; WSR 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; WSR 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; WSR 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300 . WSR 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; WSR 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; WSR 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; WSR 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; WSR 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 . WSR 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; WSR 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; WSR 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; WSR 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. WSR 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; WSR 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.]

Last amended: Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 26-06-033, s 458-40-660, filed 2/23/26, effective 2/24/26; WSR 25-14-008, s 458-40-660, filed 6/23/25, effective 7/1/25; WSR 25-01-052, s 458-40-660, filed 12/11/24, effective 1/1/25; WSR 24-14-009, § 458-40-660, filed 6/21/24, effective 7/1/24; WSR 24-01-027, § 458-40-660, filed 12/8/23, effective 1/1/24. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 23-14-011, § 458-40-660, filed 6/22/23, effective 7/1/23. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 23-02-049, § 458-40-660, filed 1/2/23, effective 1/2/23. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 22-14-029, § 458-40-660, filed 6/24/22, effective 7/1/22. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 22-01-185, § 458-40-660, filed 12/20/21, effective 1/1/22. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 21-13-100, § 458-40-660, filed 6/18/21, effective 7/1/21. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 21-02-020, § 458-40-660, filed 12/28/20, effective 1/1/21. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 20-14-067, § 458-40-660, filed 6/26/20, effective 7/1/20; WSR 20-02-053, § 458-40-660, filed 12/23/19, effective 1/1/20; WSR 19-14-013, § 458-40-660, filed 6/21/19, effective 7/1/19; WSR 19-02-069, § 458-40-660, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 18-14-023, § 458-40-660, filed 6/26/18, effective 7/1/18; WSR 18-02-058, § 458-40-660, filed 12/29/17, effective 1/1/18; WSR 17-14-020, § 458-40-660, filed 6/23/17, effective 7/1/17; WSR 17-02-003, § 458-40-660, filed 12/22/16, effective 1/1/17. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 16-14-035, § 458-40-660, filed 6/28/16, effective 7/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 16-01-069, § 458-40-660, filed 12/14/15, effective 1/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 15-14-019, § 458-40-660, filed 6/22/15, effective 7/1/15; WSR 15-01-095, § 458-40-660, filed 12/17/14, effective 1/1/15. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 and 84.33.091 . WSR 14-14-079, § 458-40-660, filed 6/27/14, effective 7/1/14; WSR 14-01-097, § 458-40-660, filed 12/17/13, effective 1/1/14; WSR 13-14-056, § 458-40-660, filed 6/28/13, effective 7/1/13; WSR 13-02-034, § 458-40-660, filed 12/21/12, effective 1/1/13; WSR 12-14-065, § 458-40-660, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 and 84.33.140 . WSR 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 . WSR 11-14-051, § 458-40-660, filed 6/29/11, effective 7/1/11; WSR 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; WSR 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; WSR 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; WSR 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; WSR 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; WSR 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; WSR 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; WSR 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; WSR 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; WSR 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; WSR 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; WSR 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; WSR 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; WSR 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; WSR 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; WSR 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 . WSR 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 . WSR 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 . WSR 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 . WSR 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; WSR 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 . WSR 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 . WSR 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; WSR 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; WSR 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; WSR 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; WSR 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; WSR 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; WSR 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 . WSR 97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; WSR 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; WSR 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 . WSR 95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 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 . WSR 94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; WSR 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; WSR 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; WSR 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; WSR 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; WSR 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300 . WSR 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; WSR 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; WSR 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; WSR 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; WSR 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 . WSR 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; WSR 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; WSR 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; WSR 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. WSR 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; WSR 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.

Source: official text