PDFWAC 284-16-210

Adjustment procedure.

The commissioner may, after notice and opportunity to be heard, determine that the basis used for valuation of the stock of any subsidiary does not, under the specific circumstances of the case, reflect the value of the subsidiary and may order either an adjustment in valuation or the use of one of the other specified bases of valuation.
[Order R 76-7, § 284-16-210, filed 11/30/76.]