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S.F. No. 102 - Modifying Definition of Resident
 
Author: Senator David J. Osmek
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: February 14, 2017



 

This bill modifies the definition of “resident” and the method by which presence in the state is calculated for purposes of determining domicile, effective beginning in tax year 2017.

Section

Provision

1

Provides that an individual is not domiciled in the state if, before the end of the taxable year, the individual files an affidavit with the commissioner stating that the individual is domiciled in another state. The affidavit must be in the form and manner provided by the commissioner and is binding on the commissioner and any court.

Modifies the method of determining presence in the state. Under current law, presence in the state for any part of a day constitutes a day spent in the state. The bill requires that an individual must be present in the state for substantially all of a calendar day to constitute a day spent in the state, and also requires that presence in the state for the primary purpose of receiving medical treatment for the individual, spouse, child, or parent of the individual is not treated as a day spent in the state.  

 
 
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