TITLE 45 DEPARTMENT OF STATE REVENUE

Adds 45 IAC 3.1-1-21.5 to define permanent place of residence. Amends 45 IAC 3.1-1-22 concerning the definition of domicile. Adds 45 IAC 3.1-1-22.5 concerning the determination of domicile. Effective 30 days after filing with the Publisher.

SECTION 1. 45 IAC 3.1-1-21.5 IS ADDED TO READ AS FOLLOWS:

Affected: IC 6-3-1-12

Sec. 21.5. (a) "Permanent place of residence" means a building or structure where a person can live that:

(b) A residence maintained by a person primarily for the purpose of obtaining an educational degree is not a permanent place of residence.

(c) If a person is under a guardianship or conservatorship, the individual maintains a permanent place of residence in Indiana if he or she satisfies the criteria of subsections (a) and (b) as a result of the guardian or conservator's acts.

SECTION 2. 45 IAC 3.1-1-22 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-3-1-12

Sec. 22. (a) "Domicile" Defined. For the purposes of this Act, means a person's domicile is the state or other place in which a person intends to reside permanently or indefinitely and to return to whenever he or she leaves the place. A person has only one (1) domicile at a given time even though that person maintains more than one residence at that time. Once a domicile has been established, it remains until the conditions necessary for a change of domicile occur. may be statutorily a resident of more than one (1) state. A person is domiciled in Indiana if he or she intends to reside in Indiana permanently or indefinitely and to return to Indiana whenever he or she leaves the state.

(b) A person is domiciled in a state or other place until such time as he or she voluntarily takes affirmative action to become domiciled in another place. Once a person is domiciled in Indiana, that status is retained until such time as he or she voluntarily takes positive action to become domiciled in another state or country and abandons the Indiana domicile by relinquishing the rights and privileges of residency in Indiana.

(c) In order to establish a new domicile, the person must be physically present at a place, and must have the simultaneous intent of establishing a home permanent place of residence at that place. The intent to change one's domicile must be present and fixed and not dependent upon the happening of some future or contingent event. It is not necessary that the person intend to remain there until death; however, if the person, at the time of moving to the new location, has definite plans to leave that new location, then no new domicile has been established.

The determination of a person's intent in relocating is necessarily a subjective determination. (d) There is no one (1) set of standards that will accurately indicate the person's intent in every relocation. The determination must be made on the totality of facts, present supported by objective evidence, in each individual case. Relevant facts in determining whether a new domicile has been established include, but are not limited to:

SECTION 3. 45 IAC 3.1-1-22.5 IS ADDED TO READ AS FOLLOWS:

Affected: IC 6-3-1-12

Sec. 22.5. (a) The department may require documentation from a person to evaluate domicile.

(b) The one hundred eighty-three (183) day and permanent place of residence threshold in IC 6-3-1-12(b) and section 21 of this rule is not a test for domicile.

(c) A person is presumed not to have abandoned their state of domicile and established a new state or other place of domicile in a given year if, during that year, the person maintained a permanent place of residence (whether as an owner, renter, or other occupier of the residence) in that state and the person did more than one (1) of the following:

(d) If a person's domicile is not resolved by subsection (c), the department may consider additional relevant factors to determine the person's state or other place of domicile, including the state or other place where the person:

DIN: 20170705-IR-045160497FRA

Composed: May 07,2024 12:59:11AM EDT

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