Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 206.113 — Interest and dividends; allocation

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.

Last amended: History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969

Source: official text