# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 03 — Personal Property Assessments

### Chapter 04 — Banks or Trust Companies

#### Regulation .04 Mixed Use.

*COMAR 18.03.04.04*

If a computer program or computer hardware owned by a bank or trust company is used in both taxable and exempt activities, its taxable status is determined by the primary use of the property.