South Carolina General Assembly
125th Session, 2023-2024
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
to amend the South Carolina Code of Laws by amending Section 59-112-10(D), relating to the definition for domicile, so as to provide factors to consider when making a determination concerning a person's domicile; and by adding Section 59-112-15 so as to provide that temporary ABSENCE from one's domiciliary solely for the purpose of employment does not change the meaning of a DOMICILE within the meaning of this section.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 59-112-10(D) of the S.C. Code is amended to read:
(D) The word "domicile" shall mean a person's true, fixed, principal residence and place of habitation; it shall indicate the place where such person intends to remain, and to which such person expects to return upon leaving without establishing a new domicile in another state. For purposes of thissection one may have only one legal domicile; one is presumed to abandon automatically an old domicile upon establishing a new one. Housing provided on an academic session basis for students at State Institutions shall be presumed not to be a place of principal residence, as residency in such housing is by nature temporary. When determining a person's domicile, one must look to the totality of the circumstances and consider the following factors:
(1) a person's address reported on income tax returns;
(2) a person's real estate interests, including the address for which the legal residence tax assessment ratio is claimed pursuant to Section 12-43-220(c);
(3) a person's physical mailing address;
(4) a person's address on driver's license or other identification issued by the Department of Motor Vehicles;
(5) a person's address on legal and financial documents;
(6) a person's address on an automobile registration;
(7) a person's address utilized for membership in clubs and organizations;
(8) the location of a voter's personal property; and
(9) whether a person temporarily relocated due to medical care for himself or for a member of his immediate family.
SECTION 2. Chapter 112, Title 59 of the S.C. Code is amended by adding:
Section 59-112-15. Temporary absence from one's domiciliary state solely because of employment does not affect a change of domicile within the meaning of this section.
SECTION 3. This act takes effect upon approval by the Governor.
This web page was last updated on February 08, 2023 at 05:27 PM