{"data":{"id":"us-mi/mich.-comp.-laws-206.113","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.113","heading":"Interest and dividends; allocation.","body":"Sec. 113.\n\nInterest 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.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-113","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"42f7f51ee15189c65caa30bdbfa049bb9e800ab4550c80b6a1fae39198f92514","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.112","next":"us-mi/mich.-comp.-laws-206.114"},"notice":"GroundRules: Original legal text. Not legal advice."}