206.14 Nonbusiness income, nonresident and nonresident estate or trust; definitions.
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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.
History: 1967, Act 281, Eff. Oct. 1, 1967