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.

Authority: Tax-Property Article, §§2-201 and 8-108, Annotated Code of Maryland

Effective date: July 22, 1991 (18:14 Md. R. 1610)