“Fiduciary” defined.

Mich. Comp. Laws § 206.10, under INCOME TAX ACT OF 1967.

Mich. Comp. Laws § 206.10

Sec. 10. "Fiduciary" means a guardian, trustee, executor, administrator, executrix, administratrix, receiver, conservator, or any person acting in any fiduciary capacity, whether or not a resident of this state.