You have Residencies in Multiple Counties, which can you LEGALLY apply in.

[GunSlut]

The California State Sheriff Association (CSSA) along with CA-DOJ have decide to use the legal definition as determined by the California State Board of Equalization.

The below definitions apply to residency for P.C. 12050

http://ftb.ca.gov/aboutFTB/manuals/audit/rstm/2000.pdf

2500 DEFINITION OF DOMICILE
Domicile is an integral part of the definition of resident. An individual domiciled in California and absent from the State for a temporary or transitory purpose is considered to be a California resident. An individual's domicile also determines whether income received by a husband or wife is community or separate income.
California Code of Regulations section 17014(c) defines the term "domicile" as the place where an individual has his or her true, fixed, permanent home and principal establishment. It is the place to which, whenever absent, he or she has the intention of returning. It is the place in which a person has voluntarily fixed his or her habitation and the habitation of his or her family. It is the place where a person has the present intention of making a permanent home, until some unexpected event shall occur to induce him or her to adopt another. It is not a place where a person is living for a mere special or limited purpose.
As stated by the California Court of Appeal, "domicile" is the one location with which, for legal purposes, a person is considered to have the most settled and permanent connection. It is the place where they intend to remain and to which, whenever they are absent, they have the intention of returning. See Whittell v. Franchise Tax Board, 231 Cal.App.2d 278 (1964).
An individual can have only one domicile at a time. If an individual has acquired a domicile at one place, the individual retains that domicile until another is acquired elsewhere.
A California domiciliary leaving the State retains his or her California domicile as long as he or she has the definite intention of returning here. This is true regardless of the length or reason of the absence. An individual domiciled in California, who leaves the State, loses his or her California domicile at the moment he or she abandons any intention of returning to California and locates elsewhere with the intention of remaining there indefinitely.
The concept of domicile involves not only physical presence in a particular place, but also the intention to make that place one's home. See the Appeal of Anthony J. and Ann S. D'Eustachio, 1985-SBE-040, May 8, 1985.
The burden of proving the acquisition of a new domicile is on the person asserting that domicile has been changed. See the Appeal of Frank J. Milos, 1984-SBE-042, February 28, 1984.
Reviewed: January 2004




2600 DOMICILE V. RESIDENCY
Domicile and residency are not synonymous. California distinguishes them as two separate concepts. For income tax purposes, residency determines what income is taxable to California. Domicile is an important component of residency and determines whether income is split between spouses.
Domicile is the place where an individual has his or her true, fixed, permanent home and principal establishment [ California Code of Regulations section 17014(c)]. Domicile requires both physical presence in a particular locality and the intent to make this locality one's permanent abode. Residence is any factual place of abode of some permanency that is more than a mere temporary sojourn. See Whittell v. Franchise Tax Board, 231 Cal.App.2d 278 (1964).
An individual can have only one domicile at any given time, but can have several residences. See Whittell v. Franchise Tax Board, supra.
The key distinction between domicile and residency is intent. A new domicile is acquired by the actual change of residence in a new place of abode, coupled with the intention to remain there either permanently or indefinitely without any fixed or certain purpose to return to the former place of abode. (Appeal of Robert J. and Kyung Y. Olsen, 1908-SBE-134, October 28, 1980.) A determination of residence cannot be based solely upon the declared intention of the parties, but must have its basis in objective facts. (Appeal of Nathan H. and Julia M. Juran, 1968-SBE-004, January 8, 1968). In determining residency, voluntary physical presence is a factor of greater significance than the mental intent or outward formalities of ties to another state. See Whittell v. Franchise Tax Board, supra.
Frequently, a person's domicile and residence are the same physical location. See Whittell v. Franchise Tax Board supra. However, a person's domicile and residence may not be the same. See the Appeal of Warren L. and Marlys Christianson, 1972-SBE-022, July 31, 1972. An individual may be a resident although not domiciled in this State, and conversely, may be domiciled in this State without being a resident. (CCR section 17014 and the Appeal of Terance and Brenda Harrison, 1985-SBE-059, June 25, 1985).
Reviewed: January 2004


If you have any specific questions about these definitions, please Private Message CCWInstructor. He has been the expert on several cases dealing with this subject.