UTG 3-12x44

If you mean mil-dots spaced at milliradians, yes it is. At 10x. It's only as accurate as you set it to be. Like many scopes, the magnification markings on the magnification ring may not be perfect - consider them to be approximations. But, you can turn the magnification ring to fine tune the scope, until the angular spacing of the dots measure exact milliradians.
 
Agreed with Scotchmo ... Not quite sure what you are trying to ask but the scope box or leapers will tell you where it's measured at. Most are at 9x actually with leapers scopes but the 3-12 could be 10x. You will never actually use that measurement method unless range finding.


That's wrong - they are 10x, not 9x.

From a Leapers manual:

1574627440_16831105665ddae870e91331.94375209_Leapers-mil-dot.jpg