36 M.R.S. § 682 — Permanent residency; factual determination by assessor

The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following:
1.
Formal declarations.
Formal declarations of the applicant or any other individual;
2.
Informal statements.
Informal statements of the applicant or any other individual;
3.
Place of employment.
The place of employment of the applicant;
4.
Previous permanent residence.
The previous permanent residence of the applicant and the date the previous permanent residency was terminated;
5.
Voter registration.
The place where the applicant is registered to vote;
6.
Driver's license.
The place of issuance to the applicant of a driver's license and the address listed on the license;
7.
Certificate of motor vehicle registration.
The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;
8.
Income tax returns.
The residence claimed on any income tax return filed by the applicant;
9.
Motor vehicle excise tax.
The place of payment of a motor vehicle excise tax by the applicant; or
10.
Military residence.
A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.