Utah Code 59-10-136. Domicile — Temporary absence from state
Current as of: 2023 | Check for updates
|
Other versions
59-10-136. Domicile — Temporary absence from state.
(1) |
|
(2) | There is a rebuttable presumption that an individual is considered to have domicile in this state if:
|
(3) |
|
(4) |
|
(5) | Notwithstanding Subsections (2) and (3), for individuals who are spouses for purposes of this section and one of the spouses has domicile under this section, the other spouse is not considered to have domicile in this state under Subsection (2) or (3) if one of the spouses establishes by a preponderance of the evidence that, during the taxable year and for three taxable years prior to that taxable year, that other spouse:
|
(6) |
|
(7) | For purposes of this section, whether or not an individual or the individual’s spouse claims a property tax residential exemption under Chapter 2, Property Tax Act, for the residential property that is the primary residence of a tenant of the individual or the individual’s spouse may not be considered in determining domicile in this state. |
Amended by Chapter 392, 2021 General Session