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§ 206.113 — Michigan Law | CourtGPT
  1. Home/
  2. Laws/
  3. Michigan/
  4. Chapter 206 - Income Tax Act of 1967act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)281-1967-4 -/
  5. Statute Act 281 of 1967/
  6. Division 281 1967 1/
  7. Division 281 1967 1 3/
  8. § 206.113
Michigan Legal Code

§ 206.113

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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