Discretionary adjustment to the MCTD apportionment percentage

(a) In certain circumstances, use of the rules and methods described in this Part to determine the MCTD apportionment percentage may not properly reflect the surcharge taxpayer’s business income or business capital in the MCTD. Under such circumstances, where it appears that the MCTD apportionment percentage does not properly reflect the surcharge taxpayer's business income or business capital within the MCTD, the commissioner, in an exercise of discretion, or at the request of the surcharge taxpayer, and pursuant to the rules and standards set forth in section 4-1.6 of this Subchapter, may adjust the MCTD apportionment percentage or require that the surcharge taxpayer use a different apportionment formula or a different apportionment method to more accurately reflect the surcharge taxpayer's business activity carried on within the MCTD.