10. If the tax base referred to in paragraph 6 of section 8 is the adjusted value of the unit of assessment or business establishment established in accordance with section 253.30 or 253.31 of the Act, the account must contain a section or a schedule providing an explanation, either generally and with examples or specifically, of how its adjusted value was established.
M.O. 92-06-30, s. 10; M.O. 2001-10-17, s. 8.