Section 1540-01-01-.06 - PRESUMPTIONS(1) Unless the contrary appears from clear and convincing evidence, it shall be presumed that an emancipated person does not acquire domicile in this State while enrolled as a full-time student at any public or private higher education institution in this State, as such status is defined by such institution.(2) A person does not gain or lose Tennessee resident status for reason of his presence in any state or county while a member of the armed forces of the United States, or while attending a college or university in any other state, provided that a member of the armed forces may obtain Tennessee resident status for himself and his or her dependents by establishing his or her domicile in this State.Tenn. Comp. R. & Regs. 1540-01-01-.06
Original rule filed March 26, 1974; effective April 24, 1974. Repeal and new rule filed September 29, 1988; effective December 28, 1988.Authority: T.C.A. §§49-3607, 49-7-203, and 49-7-301.