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Form a Business

Interest and dividends; allocation.

MCL 206.113
in effect
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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. 1967, Act 281, Eff. Oct. 1, 1967; Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-206-113Fetched: 10/20/2026

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