Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-1.03 - Establishing residency by domicile
Universal Citation: HI Admin Rules 18-235-1.03
Current through August, 2024
(a) An individual who is domiciled in Hawaii is considered a resident.
(1) Domicile is the place of the individual's
true, fixed, permanent home.
(2)
The domicile is the principal establishment to which the individual has the
intention of returning whenever the individual is absent.
(3) An individual can have several residences
or dwelling places in which he or she resides, but can have only one domicile,
or permanent residence to which he or she intends to return.
(b) An individual's domicile may change where there is a concurrence of:
(1) An
abandonment of the old domicile with a specific intent to abandon the old
domicile;
(2) An intent to acquire
a specific new domicile; and
(3) An
actual physical presence in the new domicile.
(c) The burden of proof as to a change of domicile is upon the individual asserting that a change in domicile has taken place. The individual must establish a change of domicile by clear and convincing evidence.
(d) An individual can acquire a domicile by birth, choice, or operation of law, as set forth in sections 18-235-1-04, 18-235-1-05, and 18-235-1-06, HAR, respectively.
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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