Tax Exemption In Other States By Nonresidents; Reciprocal Agreement - Mich. Comp. Laws Section 206.256

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.