Section 20.02.14.010 - DEFINITIONS01.Board. The Idaho State Board of Land Commissioners.02.Contract. Timber sale contract in a form prescribed by the Department.03.Department. The Idaho Department of Lands.04.Development Credits. A stumpage credit received by the purchaser for road construction and improvements.05.Director. The director of the Idaho Department of Lands or his designee.06.Forest Products. Marketable forest materials.07.Net Appraised Value. The minimum estimated sale value of the forest products after deducting the development credit.08.Net Sale Value. The final sale bid value of the forest products after deducting the development credit.09.Purchaser. A successful bidder for forest products from a state sale who has executed a timber sale contract.Idaho Admin. Code r. 20.02.14.010