Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 682

Permanent residency; factual determination by assessor

Official textlegislature.maine.gov11 subsections

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.

Last amended: PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).

Source: view the official text

In this chapter (40 sections)

Full table of contents →