206.256 Tax exemption in other states by nonresidents; reciprocal agreement.
120 words·~1 min read·
/mi/chapter-206/206-256A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
206.256 Tax exemption in other states by nonresidents; reciprocal agreement.
Sec. 256.
For a nonresident individual, estate, or trust, if the laws of the state of residence exempt a resident of this state from liability for the payment of income taxes on income earned for personal services performed in that state, the department may enter into a reciprocal agreement with that state to provide a similar tax exemption for that state's residents on income earned for personal services performed in this state.
History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1997 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012