Domicile is the place where a person or entity has its primary, permanent home or principal place of business. Domicile is important in the law for determining the state and county in which a person or entity may be sued, vote, and is obligated to pay taxes. For a person with multiple homes or different places of residence, domicile is the place the person plans to return to after being away, and may be indicated by the place where the person maintains important services and relationships, such as banking, driver’s license registration, incorporation, and work/employment. A person or entity is said to be a domiciliary of the domicile.

In Maryland, domicile is legally recognized as the location where an individual has their permanent primary residence or where an entity has its principal place of business. This concept is crucial for various legal determinations, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is typically the place they intend to return to and maintain their most significant connections, such as where they have their primary bank accounts, where their driver's license is registered, and where they work. The indicators of domicile are often used to establish residency for tax purposes, as Maryland taxes residents on their worldwide income. Establishing domicile in Maryland can also affect estate planning and probate proceedings, as state law governs these areas. It's important for individuals and entities to clearly establish and maintain evidence of their domicile to avoid legal disputes and ensure compliance with state laws.