Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-1.05 — Domicile by choice
(a) “Domicile by choice” is a domicile chosen by an individual to replace the individual’s former domicile. An individual can acquire a domicile by choice when: (1) The individual is no longer eligible to be claimed as a dependent on another person’s federal or Hawaii income tax return; and (2) The individual has reached the legal age of majority in Hawaii. HRS §235-1 HRS §235-1 HRS §235-1 HRS §235-1 HRS §235-1 HRS §235-1
Source: official text