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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