Section 1138.25 - Domicile(a) "Domicile" is the one location with which for legal purposes a person is considered to have the most settled and permanent connection, the place where he intends to remain, and to which, whenever he is absent, he has the intention of returning, but which the law may also assign to him constructively. Domicile is acquired by: (b) The domicile of the custodial parent is the domicile of an unmarried minor and cannot be changed by his or her own act.(c) A married person may retain his or her legal residence in the State of California, notwithstanding a change in legal residence or domicile of his or her spouse.Cal. Code Regs. Tit. 2, § 1138.25
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18) Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13407, Revenue and Taxation Code; Section 244, Government Code.
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)