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 commissioner 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