n. Location of a person’s permanent principal home to which he/she returns or intends to return. The definition is significant when probating a deceased’s estate and determining in which state to file, assess income or inheritance taxes, where a party can commence divorce proceedings, or whether a “diversity of citizenship” between two parties exists that provides federal courts jurisdiction over a lawsuit. If a person has several residences, it becomes a matter of proof as to which is the state of domicile. A business’s domicile is the state where its headquarters are located.

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