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Civil litigation

domicile

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 York, domicile is a critical concept for legal and tax purposes. It refers to the place where an individual has their permanent home or where an entity has its principal place of business. For individuals, even if they own multiple residences, their domicile is the location they intend to return to and is evidenced by factors such as where they maintain a driver's license, bank accounts, and where they work. For entities, it is where they are incorporated or primarily operate. Domicile determines where a person may vote, the jurisdiction in which they can be sued, and where they are liable for state and local taxes. Establishing or changing domicile in New York involves a demonstration of intent to make a place one's fixed and permanent home, and it can have significant legal and tax implications.

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Civil litigation

domicile

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Civil litigation

domicile

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