# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 10 — Public Utility Operating Property

### Chapter 02 — Allocation

#### Regulation .02 Allocation Factors.

*COMAR 18.10.02.02*

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.