# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 03 — Corporations

#### Regulation .02 Definitions.

*COMAR 03.04.03.02*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Allocation” means the assignment of income to a particular state.

  (2) “Apportionment” means the allocation of income between states by the use of a formula.