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 New Mexico (NM), domicile is legally recognized as the location where an individual has their primary and permanent home, 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 home they intend to return to and is evidenced by where they have significant connections such as where they bank, where their driver's license is registered, where they work, and where they have incorporated any businesses. Establishing domicile in NM involves demonstrating an intent to maintain a principal home in the state and actually residing there. Changing one's domicile from NM to another state requires both the physical relocation and the intent to remain in the new location indefinitely. The implications of domicile affect legal proceedings, as a person or entity can generally only be sued in their state of domicile, and it determines the state in which they must vote and pay state taxes.