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.
Nonbusiness income, nonresident and nonresident estate or trust; definitions.
Mich. Comp. Laws § 206.14, under INCOME TAX ACT OF 1967.
Mich. Comp. Laws § 206.14