011-7 Wyo. Code R. § 7-10
Current through April 27, 2019
This is the process of assigning a portion of the unitary value of a Department Assessed company to Wyoming. The goal of allocation is to reasonably reflect the property value contained in Wyoming. Standard allocation formulas aimed at equitable value allocations between states can be based on a combination of factors, i.e. property (asset costs), use or capacities, and/or revenue. The Department shall develop standard models by industry to meet the criteria as specified above.
011-7 Wyo. Code R. § 7-10