54:8A-3 - "Resident"Ā defined
54:8A-3. "Resident"Ā defined
The wordĀ "resident"Ā applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the State, maintains no permanent place of abode within the State, but does maintain a permanent place of abode without the State, and who spends in the aggregate not to exceed 30 days of the taxable year within the State.Ā In addition, it includes any person who maintains a permanent place of abode within the State and spends in the aggregate more than 183 days of the taxable year within the State, whether or not domiciled in the State during any portionĀ of said period, and such a person shall be taxed the same as though he had beenĀ domiciled in the State during the entire taxable year. However, it does notĀ include a person in the Armed Forces of the United States, whether in a land,Ā sea or air service or any auxiliary corps or guard thereof, during any periodĀ when individuals are liable for induction for training and service underĀ applicable law, if not domiciled in the State notwithstanding his maintenanceĀ of a permanent place of abode within the State and his spending an aggregate ofĀ more than 183 days in the State.
L.1961, c. 32, p. 126, s. 3, eff. May 29, 1961.Ā Amended by L.1962, c. 70, s. 1, eff. June 5, 1962.
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The wordĀ "resident"Ā applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the State, maintains no permanent place of abode within the State, but does maintain a permanent place of abode without the State, and who spends in the aggregate not to exceed 30 days of the taxable year within the State.Ā In addition, it includes any person who maintains a permanent place of abode within the State and spends in the aggregate more than 183 days of the taxable year within the State, whether or not domiciled in the State during any portionĀ of said period, and such a person shall be taxed the same as though he had beenĀ domiciled in the State during the entire taxable year. However, it does notĀ include a person in the Armed Forces of the United States, whether in a land,Ā sea or air service or any auxiliary corps or guard thereof, during any periodĀ when individuals are liable for induction for training and service underĀ applicable law, if not domiciled in the State notwithstanding his maintenanceĀ of a permanent place of abode within the State and his spending an aggregate ofĀ more than 183 days in the State.
L.1961, c. 32, p. 126, s. 3, eff. May 29, 1961.Ā Amended by L.1962, c. 70, s. 1, eff. June 5, 1962.
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