Michigan Compiled Laws § 206.14 Nonbusiness Income, Nonresident And Nonresident Estate Or Trust; Definitions.


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


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Last modified: October 10, 2016