Procedure

1. Domicile: a person’s fixed, and permanent home and place of habitation of indefinite duration (for an indefinite period of time); it is the place where the person intends and is able to remain permanently and to which, whenever the person is absent, the person expects to return. Domicile may be established by birth, law and/or choice.
2. Nonresident: is a person who does not qualify as being domiciled in North Carolina.
3. Residence: a place of abode, whether permanent or temporary.  A person may have may residences but only one permanent residence.
4. Permanent Residence: the legal residence or domicile.
5. Temporary Residence: one’s abode for an undetermined or temporary duration.
6. Resident: is a person who qualifies as being domiciled in North Carolina.

For more complete definitions of these and other terms, consult the North Carolina Residency Determination Service (“RDS”) Guidebook.  All the definitions contained in the RDS Guidebook are incorporated herein by reference.

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