9 CSR 10-31.016 - Determining State of Domicile
(1) A person
domiciled in Missouri is one who resided in Missouri not for a mere special or
temporary purpose, but with intent to remain in Missouri permanently or for an
indefinite time which may be demonstrated, but not necessarily determined
by-ownership of a residence in Missouri, filing of a Missouri state income tax
return, voter registration in Missouri, registration of a motor vehicle in
Missouri, employment in Missouri, or the receipt of public assistance from
Missouri.
(2) A person and a
person's dependents are domiciled in Missouri when the person is a member of
the armed services and stationed in Missouri. Domicile shall continue to be
conferred upon dependents of a member, if they remain in Missouri, after the
member of the armed services is transferred from Missouri.
(3) The domicile of a minor under the age of
eighteen (18) and not emancipated shall be that of the parent(s) having
physical custody of the minor.
(4)
The domicile of a minor under the age of eighteen (18) whose parents are
deceased or parental rights have been terminated shall be the state in which a
guardian has been appointed for the minor, or the current domicile of the
minor's guardian.
(5) A person at
or over the age of eighteen (18) is considered incapable of forming his/her own
intent to be domiciled in Missouri when-
(A)
The person's Intelligence Quotient (IQ) is forty-nine (49) or less, or has a
mental age of seven (7) or less based on a comprehensive test of
intelligence;
(B) The person is
declared legally incapacitated as defined in section
475.010, RSMo; or
(C) Medical documentation or other
documentation acceptable to the department supports a finding that the person
is incapable of forming intent to be domiciled in Missouri.
(6) The domicile of a person at or
over the age of eighteen (18) who is incapable of forming intent to be
domiciled under section (5) of this rule shall be the current domicile of the
person's guardian, unless the person has previously established domicile in and
continuously resided in the state of Missouri, in which case, domicile shall
remain the state of Missouri.
(7)
Domiciliary status shall not be conferred on persons placed in institutions in
Missouri by another state.
(8)
Missouri is not the state of domicile when the person-
(A) Removes him/herself and his/her personal
effects from Missouri with an intent to establish domicile elsewhere;
(B) Accepts employment, other than on a
temporary basis, in another state and does not retain a residence in
Missouri;
(C) Accepts public
assistance from another state;
(D)
Becomes a registered voter in another state;
(E) Renounces Missouri as his/her state of
domicile;
(F) Licenses his/her
motor vehicle in another state; or
(G) Performs any other act which indicates
intent to abandon Missouri as state of domicile.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.