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Topic: Domicile

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	DOMICILE - LoveToKnow Article on DOMICILE (Site not responding. Last check: 2007-09-07)
		It is, he said, a settled principle that no man shall be without a domicile, and to secure this end the law attributes to every individual as soon as he is born the domicile of his father, if the child be legitimate, and the domicile of his mother, if the child be illegitimate.
		When a domicile of choice is abandoned, the domicile of origin revives, a special intention to revert to it not being necessary.
		When the question is between the domicile of origin and an alleged one of choice, its solution is rendered a little easier than it is when the question is between two alleged domiciles of choice, the burden of proof lying on the party which contepds that the domicile of origin has been abandoned.
	www.1911encyclopedia.org /D/DO/DOMICILE.htm (1120 words)

	CATHOLIC ENCYCLOPEDIA: Domicile (Site not responding. Last check: 2007-09-07)
		Another domicile may at any time be acquired on the same conditions as the first; it is lost when the intention of abandoning it is coupled with the fact of desertion.
		of ordination, or of domicile in a province apropos of the competency of a tribunal.
		The domicile of origin, a somewhat inexact imitation of the Roman origo, is that assigned to each individual by his place of nativity unless he be accidentally born outside of the place where his father dwells; practically it is the paternal domicile for legitimate and the maternal domicile for illegitimate children.
	www.newadvent.org /cathen/05103b.htm (2472 words)

	Legal Definition of Domicile
		By domicil of origin is understood the home of a man's parents, not the place where, the parents being on a visit or journey, a child happens to be born.
		The domicil of the minor is that of the father, or in case of his death, of the mother.
		The domicil of such a person may be changed by the direction, or with the assent of the guardian, express or implied.
	www.lectlaw.com /def/d071.htm (526 words)

	Virginia Domicile Guidlines
		Domicile cannot be initially established in Virginia unless one actually resides, in the sense of being physically present, in Virginia with domiciliary intent.
		When domiciles of the parents are different, and the parent claiming the student as a dependent for income tax purposes is domiciled in another state, the student may rebut this presumption by showing residence with the other parent, who is a Virginia domiciliary.
		The purpose of examining immigration documents is to determine whether the alien is required to maintain a foreign domicile, as well as the terms and conditions governing the alien's presence in the United States relevant to evaluating the claim of Virginia domicile for the requisite one-year period.
	www.schev.edu /Students/VAdomicileguidelines.asp?from=x (9941 words)

	DOMICILE AND RESIDENCE
		One’s domicile is essential to determinations under the Soldiers’ and Sailors’ Civil Relief Act of 1940, particularly in the areas of income and property taxation.
		Domicile has been defined as the "place where a man has his true fixed and permanent home and principal establishment and to which whenever he is absent he has the intention of returning." Thus, domicile means more than residence, which generally means only where one is living at any given time.
		As the old domicile is not lost until a new one is established, the burden of proof generally is on the party seeking to establish the new domicile; a person is required to prove both the establishment of a new residence and the required intent.
	www.uscg.mil /mlclant/LDiv/domicile_and_residence.htm (789 words)

	DOMICILE OR RESIDENCE REQUIREMENTS
		Domicile requires the intent to abandon one's prior home and remain in the new location as a permanent home for an indefinite period.
		The domicile of a student under 18 years of age is presumed to be the domicile of his or her parents, legal guardian or legal custodian as defined by the General Statutes of North Carolina.
		If the student is at least 18 years of age or married or abandoned by his or her parents, or if the court declares a student to be emancipated, the student may establish a domicile independent from that of his or her parents, legal guardian or legal custodian.
	www.mgsd.k12.nc.us /BoardPolicyManual/4120.htm (915 words)

	How To Change Your Domicile To Florida
		Domicile is defined as actual residence within a particular state combined with the intention of making that state one's permanent home.
		When considering a change of domicile, it is often advisable to take advantage of certain provisions of the Internal Revenue Code which allow you to reduce and/or defer all or a portion of the capital gain on the sale of your primary residence.
		A Declaration of Domicile may be filed by appearing in person or mailing a completed and notarized Declaration form to the recording division in the county government center of the county in which you live.
	www.verolaw.org /article6.htm (5209 words)

	domicile. The Columbia Encyclopedia, Sixth Edition. 2001-05 (Site not responding. Last check: 2007-09-07)
		The domicile is the permanent home to which one is presumed to have the intention of returning whenever the purpose for which one is absent has been accomplished.
		Usually the domicile of the husband and father determines that of wife and children.
		Determining domicile is important in defining the legal status of a person and the nationality of a public corporation (a legal person) under international law.
	www.bartleby.com /65/do/domicile.html (167 words)

	Colorado State University - Tuition Classification Domicile/Evidence of Physical Presence
		Domicile is made up of two components: physical presence and evidence of intent.
		A domicile year is 12 months on or prior to the first day of classes for each semester.
		In-state classification requires domicile, or legal residence, in Colorado at least one year before the first day of class for the semester for which your are petitioning.
	www.sfs.colostate.edu /I27000.cfm (239 words)

	IRMI - The Role of the Domicile Manager
		These domicile managers do more than keep the books; they ensure that the captive's interests are kept at the forefront in all matters, such as finance, accounting, record-keeping, and relationships with regulators and others.
		The essential role of the domicile manager is to keep the books, pay bills, record and maintain excess and reinsurance contracts, interface with regulators, and arrange lift tickets and tee times.
		In most domiciles, the regulators require, or at least strongly encourage if the legislation does not mandate, that captive owners retain a professional management firm to keep the records and actually manage the captive.
	www.irmi.com /expert/articles/mead007.asp (1460 words)

	Domicile Act 1980 [Act] (Site not responding. Last check: 2007-09-07)
		The rule of law whereby the domicile of origin revives on the abandonment of a domicile of choice without the acquisition of a new domicile of choice is abolished and the domicile a person has at any time continues until he acquires a different domicile.
		(b)if, on his adoption, he has one parent only—is, at the time of the adoption, the domicile of that parent and thereafter is the domicile that that parent has from time to time or, if that parent has died, the domicile that that parent had at the time of death.
		The acquisition of a domicile of choice in place of a domicile of origin may be established by evidence that would be sufficient to establish the domicile of choice if the previous domicile had also been a domicile of choice.
	www.parliament.sa.gov.au /Catalog/legislation/Acts/d/1980.81.htm (695 words)

	Non UK Domicile
		Domicile is a general law concept that has been adopted by tax law.
		"A domicile of choice is acquired when a man fixes voluntarily his sole or chief residence in a particular place with an intention of continuing to reside there for an unlimited time".
		An individual coming to the UK and wishing to retain his foreign domicile in order to retain tax advantages may live in the United Kingdom as long as he wishes but he should not form the intention to settle here permanently.
	www.expat2u.com /nonukdom.asp (1475 words)

	Why "domicile" and income taxes are voluntary
		Domicile is a voluntary choice we make, and because it is voluntary, then all taxes based on it are voluntary and avoidable.
		Maryland, 347 U.S. This right to protect persons having a domicile, though not native-born or naturalized citizens, rests on the firm foundation of justice, and the claim to be protected is earned by considerations which the protecting power is not at liberty to disregard.
		To admit that domicile was a prerequisite for being a “resident”, they would open the door for a mass exodus of the tax system by most people, so they beat around the bush.
	famguardian.org /Subjects/Taxes/Articles/DomicileBasisForTaxation.htm (9778 words)

	Domice and Residence
		Domicile is the place (usually a state) you intend to make your permanent home and the place you intend to return to whenever absent.
		A new domicile is acquired by a person of proper legal capacity by actually establishing a dwelling place in the new state with the intention to remain there.
		Another important consideration is that while military members are protected from having their domicile involuntarily changed because of a transfer, they are not immune from a state proving that they have in fact adopted the state as their new legal residence.
	www.uscg.mil /d7/d7dl/domice_and_residence.htm (779 words)

	Practice Advisory - St. Cyr and Accrual of Lawful Unrelinquished Domicile (Site not responding. Last check: 2007-09-07)
		Generally, in order to establish lawful unrelinquished domicile, the person must 1) be physically present in the United States; 2) intend to reside in the United States permanently; and 3) his or her presence in the United States must comply with U.S. immigration laws.
		Because what constitutes lawful unrelinquished domicile varies from circuit to circuit in situations where an individual does not have at least seven years in LPR or temporary resident status, you should check the circuit case law to determine whether he or she has accrued the requisite seven years of lawful unrelinquished domicile in such cases.
		Finally, as long as they accrued the requisite seven years of lawful unrelinquished domicile before they received a final order of deportation or removal, regulations allowed them to move to reopen or remand their deportation or removal case in order to apply for 212(c) relief.
	www.ailf.org /lac/lac_pa_102501.asp (1501 words)

	IRMI - Choosing the Right Captive Domicile
		Enlightened regulation is my term for regulation that adequately and professionally addresses the issues of the character, capacity, and capital of the organizers and managers of the captive to perform their responsibilities and competently manage their business.
		As most captive domiciles require an annual meeting in the domicile, access to that domicile is a consideration.
		Many domiciles require the domicile manager to report periodically on the amounts of money spent on meetings held in the domicile.
	www.irmi.com /Expert/Articles/2002/Mead08.aspx (980 words)

	Pennsylvania Code
		Domicile is the place where one intends to reside either permanently or indefinitely and does in fact so reside.
		The age of majority for establishing a domicile for tuition purposes is 22.
		No given number of factors is required for domicile, since the determination in each case is one of the subjective intention of the student to reside permanently or indefinitely in this Commonwealth.
	www.pacode.com /secure/data/022/chapter507/chap507toc.html (2583 words)

	CITES BY TOPIC: domicile
		The legal domicile of a person is important since it, rather than the actual residence, often controls the jurisdiction of the taxing authorities and determines where a person may exercise the privilege of voting and other legal rights and privileges.
		It is his legal residence, as distinguished from his temporary place of abode; or his home, as distinguished from a place to which business or pleasure may temporarily call him.
		For purpose of federal diversity jurisdiction, "citizenship" and "domicile" are synonymous.
	famguardian.org /TaxFreedom/CitesByTopic/domicile.htm (345 words)

	IMC India - DOMICILE AND DIVORCE (Site not responding. Last check: 2007-09-07)
		The domicile is the legal relationship between an individual and a territory with a distinctive legal system, which invokes that system as his personal law.
		The domicile of origin attaches to an individual by birth while the domicile of choice is acquired by residence in a territory subject to a distinctive legal system, with the intention to reside there permanently or indefinitely.
		Domicile which is a private international law or conflict of laws concept identifies a person, in cases having a foreign element, with a territory subject to a single system of law, which is regarded as his personal law.
	india.indymedia.org /en/2005/05/210519.shtml (624 words)

	Divorce and Domicile: Part III
		Perhaps the most galling consequence of the domicile rule and the corollary from the states' perspective, at least until the advent of no-fault divorce, was the propensity of people to perjure themselves in order to obtain divorces on grounds not available in their home state.
		In short, the convenience rationale for the domicile rule rests upon two assumptions, neither one of which is universally true: (1) that it will be convenient for a person to sue in the state in which she is domiciled; (2) that it will be convenient for her spouse to defend in that state.
		Commitment to the domicile rule and its corollary has caused virtually all states to adopt durational residency requirements that require at least one of the parties to the marriage to reside in the state for a specified period of time before commencing a divorce action.
	www.law.pitt.edu /wasserman/law1d.htm (8223 words)

	chapter 2: checklist to test your change of domicile (Site not responding. Last check: 2007-09-07)
		In many instances the tax benefits of a domicile change may be outweighed by the traumatic effect on the retiree of forcing himself to follow a pattern with which he is not comfortable.
		When the concept of domicile first developed a wife was considered domiciled in the same state as her husband.
		A change in domicile is not a form of chess where a given set of maneuvers, of themselves, will carry the day for a taxpayer claiming to have changed his domicile.
	www.alipman.com /snowbirdguide/chap2.html (2673 words)

	New Hampshire Attorneys - Cleveland, Waters, Bass - NH Lawyers- How To Change Your Domicile From New Hampshire To ... (Site not responding. Last check: 2007-09-07)
		While the terms "domicile" and residence are often incorrectly used interchangeably by some courts, insofar as they affect tax liability and certain other legal rights and obligations they each have a different meaning.
		Accordingly, the required proof that you are domiciled in Florida will consist of various specific acts which demonstrate that you have the requisite intention to be domiciled there and actually reside in Florida.
		When you are attempting to change your domicile for tax reasons (or for that matter to establish a residence for divorce purposes), any such statement may be questioned as a self-serving declaration, and may frequently lack persuasiveness, or be contradicted or negated by other declarations and inconsistent acts.
	www.cwbpa.com /domicile.htm (3552 words)

	New York guidelines on domicile. (State & Local Taxation)
		Accountants and tax lawyers active in New York/Florida domicile issues assessed the guidelines to study the new principles of the field audit.
		The non-resident field audit program is not designed "to place a heavy burden on taxpayers to prove domicile or to verify their physical location on every day spent during a particular year." Taxpayers are spending an inordinate amount of time to prepare for exams.
		Agents should consider "the size and value of the newly acquired or newly claimed domicile." The Sutton case, decided in late 1990 by the Tax Appeals Tribunal, had one of the most despairing differences in residences.
	www.nysscpa.org /cpajournal/old/14476949.htm (1613 words)

	Proving Domicile
		That is, while a petitioner may spend a significant amount of time abroad, he or she must demonstrate that his or her life is based primarily in the United States, and will be for the foreseeable future.
		Domicile is a complex issue determined on a case-by-case basis.
		Petitioners who can show that they had a domicile in the U.S., but who are now living temporarily abroad because of certain types of employment, shall be considered to have retained their domicile in the United States.
	usembassy.state.gov /manila/wwwh3207.html (890 words)

	Virginia Domicile
		Virginia domicile is important for students at public and private institutions.
		After meeting the requirements to establish domicile, a person must continue to be domiciled in Virginia for at least 12 months preceding the first day of classes.
		To encourage members of the U.S. military to establish Virginia domicile, the one year of continuous domicile is not required for military members and for dependent spouses and children claiming domicile through the military member.
	www.schev.edu /Students/VAdomicile.asp (766 words)

	Residency - the domicile test
		You can only have one domicile at the one time, whereas you may be resident in two or more places.
		For example, a nuptial child adopts the domicile of its father, an ex-nuptial child that of its mother.
		domicile by choice, which will be inferred by law, if there is both a change of residence and an intention of making the change permanently or at least indefinitely.
	www.ato.gov.au /print.asp?doc=/content/36263.htm (775 words)

	What if you later decide to reverse your domicile back to your northern state? (Site not responding. Last check: 2007-09-07)
		Many couples when they initially change their domicile from their northern state to Florida weighed the benefits of the Florida sunshine against the fact that they would be away from their children and grandchildren who continued to live in their home state.
		This case highlights the possibility that an elderly client domiciled in Florida may return to New York State or other state when he becomes ill to be nearer his "northern" relatives and thereby undo his Florida domicile.
		It probably is necessary for the retiree to have sufficient mental capacity to form an intent to change his domicile when he returns to New York to effectuate a change in domicile.
	www.alipman.com /snowbirdguide/chap28.html (1226 words)

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