Statutes > Michigan Statutes > Chapter 206 - INCOME TAX ACT OF 1967 > Act 281 of 1967 - INCOME TAX ACT OF 1967 (206.1 - 206.532) > 281-1967-3 - CHAPTER 3 (206.101...206.195) > Section 206.113 - Interest and dividends; allocation.

Section 206.113 - Interest and dividends; allocation.

INCOME 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