Md. Code Regs. 18.10.02.02

Current through Register Vol. 51, No. 24, December 2, 2024

Section 18.10.02.02 - 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.