Legal Research Home > Michigan Lawyer > Income Tax Act Of 1967 > Nonbusiness Income, Nonresident And Nonresident Estate Or Trust; Definitions - Mich. Comp. Laws Section 206.14

INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967

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.

History: 1967, Act 281, Eff. Oct. 1, 1967

Last modified: January 1, 2008