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
Michigan Legal Code