What is a domicile?
Domicile is the place where an individual has a permanent home and where he intends to return after being absent. It is the place where an individual has voluntarily fixed his habitation, not for a special or temporary purpose, but with the intent of making a permanent home. A domicile, once established, is not lost until all of the following three conditions are met: • A specific intent to abandon the former domicile; • The actual physical presence in a new domicile; and • The intent to remain in the new domicile permanently. For more information, see Tax Commission rules R865-9I-2 and R884-24P-52 at tax.utah.
