Md. Code Regs. 18.09.01.02

Current through Register Vol. 51, No. 22, November 1, 2024

Section 18.09.01.02 - Allocation Factors

In allocating a portion of the operating unit to the State, the Department may use a combination of property, revenue, and use factors. The factors used shall be sufficient to produce a reasonable estimate of the unit value attributable to the State.