domicile

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domicile

n. the place where a person has his/her permanent principal home to which he/she returns or intends to return. This becomes significant in determining in what state a probate of a dead person's estate is filed, what state can assess income or inheritance taxes, where a party can begin divorce proceedings, or whether there is "diversity of citizenship" between two parties which may give federal courts jurisdiction over a lawsuit. Where a person has several "residences" it may be a matter of proof as to which is the state of domicile. A business has its domicile in the state where its headquarters is located.

domicile

noun abiding place, abode, address, billet, domicilium, domus, dwelling, habitancy, habitat, habitation, home, house, inhabitancy, living quarters, lodging, lodgment, place of occupancy, place of residence, quarters, residence, residency, tabernacle
Associated concepts: abandonment of domicile, acquisition of domicile, bona fide domicile, change of domicile, de facto domicile, family domicile, legal domicile, matrimonial domicile, plural domiciles
Foreign phrases: Uxor sequitur domicilium viri.The wife follows the domicile of her husband. Domus sua cuique est tutissimum refugium. Everyone's home is his safest refuge.
See also: abode, address, building, dwell, dwelling, habitation, house, inhabit, inhabitation, lodge, lodging, reside, residence, structure

domicile

the country that a person treats as his permanent home and to which he has the closest legal attachment. A person cannot be without a domicile and cannot have more than one domicile at any one time; he acquires a domicile of origin at birth (normally, if his father is alive, his father's; if his father is not alive, his mother's). He retains this domicile until he acquires a domicile of choice (by making a home in a country with the intention that it should be a permanent base). Domicile is distinct from nationality; it is also distinct from ‘ordinary residence’ in that the latter may be acquired without any intention to reside there permanently.