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Current as of January 01, 2025 | Updated by Findlaw Staff
The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following:
1. Formal declarations. Formal declarations of the applicant or any other individual;
2. Informal statements. Informal statements of the applicant or any other individual;
3. Place of employment. The place of employment of the applicant;
4. Previous permanent residence. The previous permanent residence of the applicant and the date the previous permanent residency was terminated;
5. Voter registration. The place where the applicant is registered to vote;
6. Driver's license. The place of issuance to the applicant of a driver's license and the address listed on the license;
7. Certificate of motor vehicle registration. The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;
8. Income tax returns. The residence claimed on any income tax return filed by the applicant;
9. Motor vehicle excise tax. The place of payment of a motor vehicle excise tax by the applicant; or
10. Military residence. A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.
Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 682. Permanent residency; factual determination by assessor - last updated January 01, 2025 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-682/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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