An actual or legal resident of Mississippi who accepts temporary employment in another state or country or who may travel extensively abroad or who may accept a temporary teaching assignment in another state or foreign country or who may otherwise leave the state with intentions, at the time of departure, of returning to this state, remains a resident of this state during the period of his absence from the state. An individual, however, who moves to another state or to a foreign country with no intentions, at the time of departure, of returning to Mississippi, and who surrenders all rights and privileges as a resident of this state, ceases to be a resident of the state from the date of his departure.
35 Miss. Code. R. 3-07-01-105