GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 405

Short Title:  Income Tax Residency Changes.	(Public)
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Sponsors: Representative Kimsey.
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Referred to:  Finance.
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March 28, 1991

A BILL TO BE ENTITLED
AN ACT TO SIMPLIFY THE DEFINITION OF THE TERM "RESIDENT" FOR INCOME TAX PURPOSES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-134.1(12) reads as rewritten:
"(12)	Resident.  An individual who (i) is domiciled in this State at any time during the taxable year or (ii) is not domiciled in this State but maintains a permanent place of abode in this State and lives in this State for an aggregate of more than 183 days during the taxable year. A resident who removes from the State during a taxable year is considered a resident until he has both established a definite domicile elsewhere and abandoned any domicile in this State.  The fact of marriage does not raise any presumption as to domicile or residence."
Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1991.