18-125-825 Me. Code R. § 02

Current through 2024-51, December 18, 2024

Section 125-825-02 - Tribal member residing on tribal land

For purposes of this rule, a tribal member residing on tribal land is a Maine resident individual, as that term is defined by 36 M.R.S. §5102(5). This section provides guidance to assist in making a determination as to whether an individual is, for the taxable year, a tribal member residing on tribal land.

A.Domicile on tribal land. An individual is considered to be a tribal member residing on tribal land if the member is domiciled on tribal land.

1.Generally. The word "domicile" is a common-law term that has been defined by Maine courts. Under Maine common-law, "domicile" means the place (A) where a person resides, and (B) where that person intends to remain and, whenever absent, intends to return. Thus, under Maine law, domicile has two components: residence and the intent to remain or return, if absent. Once an individual's domicile is established, it continues until domicile is established elsewhere. An individual alleging a change in domicile has the burden to prove that domicile has been established elsewhere. The intent to move in the future is not sufficient to establish a change in domicile.

Maine Revenue Services considers all of an individual's relevant facts and circumstances allowed by Maine law to determine the domicile of an individual. Although an individual's intent to remain or return is a critical factor in determining domicile, an individual's statement as to intent is not necessarily determinative. Evidence of an individual's intent may be found in many decisions made by the individual. An individual may retain the right to make decisions that determine his or her domicile, even though that individual is considered incapable of making, or chooses not to make, other decisions, such as health care choices or financial decisions. Actions by a person responsible for an incapacitated individual's affairs may be considered when determining the incapacitated individual's intent to remain. When a guardian has been appointed and chooses the incapacitated individual's place of abode pursuant to authority as a guardian, the intent of the guardian for the individual to remain or return to a particular location becomes a factor in the determination of the incapacitated person's domicile. Evidence of the guardian's intent may be found in relevant statements and actions.

2.Factors used in determining an individual's domicile. All relevant facts and circumstances allowed by Maine law are considered in determining where an individual is domiciled. The following factors, while not exclusive or of equal weight, may be used as evidence of domicile.

a.Where the individual is enrolled as a tribal member.

b.Property ownership and residence.

i. Location of the individual's principal residence under the Internal Revenue Code;

ii. Location of the individual's mailing address;

iii. Where the individual spent the most amount of time; and

iv. Whether the individual applied for a residential property tax exemption or related benefit for property in Maine on tribal land or a comparable benefit for property located elsewhere.

c.Family and dependents.

i. Whether the individual can be claimed as a dependent on another person's federal income tax return and where that other person is domiciled;

ii. Where the individual's spouse or dependents reside; and

iii. Where the individual's dependents attend elementary or secondary school.

d.Licenses and registrations.

i. Where the individual is registered to vote;

ii. The address listed on the individual's driver's license;

iii. Where the individual's vehicles are registered; and

iv. Where the individual maintains professional licenses.

e.Financial data.

i. Where the individual earns wages;

ii. The address recorded for the individual's insurance policies, deeds, mortgages, or other legal documents; and

iii. Where the individual's safety deposit boxes are maintained.

f.Affiliations.

i. Where the individual's fraternal, social or athletic memberships are located;

ii. Where the individual's union memberships are maintained; and

iii. The location of a church or other house of worship of which the individual is a member.

g.Other factors.

i. Where the individual's personal property is located;

ii. Where the individual conducts business;

iii. The address listed for the individual in a telephone directory; and

iv. Where the individual's pets are located.

h.Exceptions. Maine Revenue Services does not consider whether a donation was made to an organization located in or outside of tribal land when making domicile determinations. Also, the geographic location of an individual's professional advisors (such as doctors, lawyers, accountants, financial advisors, and investment advisors) or the geographic location of a financial institution with an active account or loan of an individual is not considered. The geographic location of a political organization or candidate that an individual supports financially is not determinative of the individual's domicile.

3.Presumption. If an individual is married, both that individual and the individual's spouse are presumed to have the same domicile, even though they may live apart for a portion of the year. This presumption can be overcome if the facts clearly demonstrate that the spouses are domiciled in different locations.

4.Exceptions to domicile on tribal land.

a.Generally. Certain individuals domiciled on tribal land are treated as not residing on tribal land as described in sub-paragraphs b and c below:

b.General exception: A tribal member domiciled on tribal land will be treated as not residing on tribal land if, during the taxable year, the tribal member:

i. Did not maintain a permanent place of abode on tribal land;

ii. Maintained a permanent place of abode outside of tribal land; and

iii. Spent no more than 30 days in the aggregate on tribal land (with any portion of a day counted as a full day).

c.Foreign exception. A tribal member domiciled on tribal land will be treated as not residing on tribal land if:

i. Within any period of 548 consecutive days (the "548-day period"), the tribal member is present in a foreign country (or countries) for at least 450 days;

ii. During the 548-day period, the tribal member is not present on tribal land for more than 90 days and does not maintain a permanent place of abode on tribal land at which the tribal member's spouse (unless the tribal member and their spouse are legally separated) or a minor child is present for more than 90 days; and

iii. During that period of the taxable year the tribal member did not reside on tribal land with which or within which the 548-day period begins and during that period of the taxable year the tribal member did not reside on tribal land with which or within which the 548-day period ends, the tribal member is present on tribal land for a number of days that does not exceed an amount that bears the same ratio to 90 as the number of days contained in the period not residing on tribal land during the relevant taxable year bears to 548.

B.Statutory residency on tribal land. Even if a tribal member is not domiciled on tribal land, he or she will be considered to be residing on tribal land if the tribal member maintained a permanent place of abode on tribal land and was present on tribal land for more than 183 days during the taxable year, unless the tribal member is in the Armed Forces of the United States.

18-125 C.M.R. ch. 825, § 02