Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 807 - RESIDENCY
Section 125-807-03 - Domicile status

The word "domicile" is a common-law (i.e., judge-made law) term that the Maine courts, not the Legislature or Maine Revenue Services, have defined. Under the Maine common law, "domicile" means the place (A) where a person resides, and (B) where that person intends to remain and, whenever absent, intends to return. Thus, according to the Maine courts, domicile has two components: residence and the intent to remain or return, if absent. Once an individual's domicile is established in Maine, it continues here until domicile is established elsewhere. An individual alleging a change in domicile has the burden to show that domicile was established in another state or country. The intent to move in the future is not sufficient to establish a change in domicile.

Maine Revenue Services considers all of an individual's relevant facts and circumstances allowed by Maine law when it determines where that individual is domiciled. Although the individual's intent to remain or return is a critical factor in determining domicile, an individual's statement as to his or her intent is not necessarily determinative. Evidence of the individual's intent may be found in many decisions made by the individual. An individual may retain the ability to make certain decisions and determine his or her domicile even though that individual is considered incapable of making, or chooses not to make, other decisions, such as health care choices or financial determinations. Actions by a person responsible for an incapacitated individual's affairs may be considered when determining the incapacitated individual's intent to remain. When a guardian has been appointed and chooses the incapacitated individual's place of abode pursuant to authority as a guardian, the intent of the guardian for the individual to remain or return to a particular location becomes a factor in the determination of the incapacitated person's domicile. Evidence of the guardian's intent may be found in relevant statements and actions.