Section 45IAC3.1-1-22. Definition of domicile

   "Domicile" Defined. For the purposes of this Act, a person has only one 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.

  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 at that place. 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. There is no one set of standards that will accurately indicate the person's intent in every relocation. The determination must be made on the facts present in each individual case. Relevant facts in determining whether a new domicile has been established include, but are not limited to:

  (1) Purchasing or renting residential property

  (2) Registering to vote

  (3) Seeking elective office

  (4) Filing a resident state income tax return or complying with the homestead laws of a state

  (5) Receiving public assistance

  (6) Titling and registering a motor vehicle

  (7) Preparing a new last will and testament which includes the state of domicile. (Department of State Revenue; Reg 6-3-1-12(020); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)