MCL 206.18 — Resident and domicile; definitions

(1) "Resident" means:
(a) An individual domiciled in the state. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment to which, whenever absent therefrom he intends to return, and domicile continues until another permanent establishment is established. If an individual during the taxable year being a resident becomes a nonresident or vice versa, taxable income shall be determined separately for income in each status. If an individual lives in this state at least 183 days during the tax year or more than 1/2 the days during a taxable year of less than 12 months he shall be deemed a resident individual domiciled in this state.
(b) The estate of a decedent who at his death was domiciled in this state.
(c) Any trust created by will of a decedent who at his death was domiciled in this state and any trust created by, or consisting of property of, a person domiciled in this state, at the time the trust becomes irrevocable.
(2) For the purpose of the definition of "resident", a taxable year shall be deemed to be terminated at the date of death.
(3) The term "resident" when referring to a corporation means a corporation organized under the laws of this state.