A Tag range from Utg is something like 12%
55+,ATs+,KTs+,QTs+,JTs,T9s,98s,87s,AJo+,KQo
where as a Lag range is more like 16% from utg
55+,A2s+,K9s+,Q9s+,J9s+,T8s+,97s+,86s+,76s,AJo+,KQo
A Tag range in Mp will be similar to the Lag Utg range 18% where as a Lag range in mp will be similar to a Tag Co range 22% or thereabouts.