1. A. The following categories and subgroups are to be used in determining the timber stumpage values based on current average stumpage market values to be used for severance tax computation:

   1. 1. Pine Trees and Timber;
   2. 2. Hardwood Trees and Timber;
   3. 3. Pine Chip and Saw;
   4. 4. Pine Pulpwood;
   5. 5. Hardwood Pulpwood.
2. B. No forestry product shall be moved from the trees and timber category to the pulpwood category or vice versa by the commissions without a prior adjudicatory hearing held in accordance with the Louisiana Administrative Procedure Act.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274 and R.S. 47:1837.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Agriculture and Forestry, Forestry Commission and the Department of Revenue, Tax Commission, LR 24:2076 (November 1998).