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Nonbusiness income, nonresident and nonresident estate or trust; definitions.

MCL 206.14
in effect
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206.14. Nonbusiness income, nonresident and nonresident estate or trust; definitions. Sec. 14. (1) "Nonbusiness income" means all income other than business income. (2) "Nonresident" means any individual who is not a resident. (3) "Nonresident estate or trust" means any estate or trust not included in the definition of a resident estate or trust. 1967, Act 281, Eff. Oct. 1, 1967
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-206-14Fetched: 10/20/2026

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