Md. Code Regs. 18.09.01.02
Current through Register Vol. 52, No. 1, January 10, 2025
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.
Md. Code Regs. 18.09.01.02