Section 9-3701. FACTORS IN DETERMINING RESIDENCE

 

3701.1Factors which may be relevant in determining whether or not a decedent was a resident or nonresident for purposes of the Act include, by way of illustration and not by way of limitation, the following:

 

(a) The intent of decedent to establish a domicile as evidenced by writings of decedent, such as a will;

 

(b) The location and nature of a permanent dwelling maintained by decedent;

 

(c) The purpose of the decedent's presence in the District;

 

(d) Commitments and acts indicating domicile, including the following:

 

(1) Voter registration;

 

(2) Vehicle registration;

 

(3) Place of filing income tax returns;

 

(4) Address customarily used;

 

(5) Claiming or filing homestead exemption;

 

(e) The situs of a decedent's assets, major business interests or sources of livelihood;

 

(f) Participation in fraternal, religious and social organizations; and

 

(g) The amount of time spent by the decedent in various locales.

 

3701.2When a claim is made that the residence of the decedent was outside the District, the taxpayer shall have the burden of showing nonresidence.

 

source

Final Rulemaking published at 35 DCR 2353, 2354 (April 1, 1988).