State Codes and Statutes
Statutes > Michigan > Chapter-206 > Act-281-of-1967 > 281-1967-3 > Section-206-113INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
206.113 Interest and dividends; allocation.
Sec. 113.
Interest and dividends are allocable to this state if the taxpayer is a resident partnership, estate or trust or individual of this state or has a commercial domicile in this state.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969
