See id.; N.Y. Tax Law §605(b)(1)(A); N.Y. Elec. Law §1-104; N.Y. Surr. Ct. Proc. Act Law § 103. Several state courts in New York have held that a person’s immigration status has no bearing on that person’s ability to establish domicile or residency in New York.

In New York state court, “[a]lthough a person may have more than one residence for venue purposes, to consider a place as such, he must stay there for some time and have the bona fide intent to retain the place as a residence for some length of time and with some degree of permanency.” Katz v. Siroty, 62 A.D.2d 1011, 1012, 403 N.Y.S.2d 770, 771 (N.Y. App. Div. 1978) (internal citation omitted). Under New York election law, the term “residence” means “that place where a person maintains a fixed, permanent and principal home and to which he, wherever temporarily located, always intends to return.” N.Y. Elec. Law §1-104. And in New York surrogacy proceedings, a person’s domicile is a “fixed, permanent and principal home to Case 1:14-cv-03166-JBW-RML Document 18 Filed 12/12/14 Page 11 of 23 PageID #: 227 10 which a person wherever temporarily located always intends to return.” N.Y. Surr. Ct. Proc. Act Law §103. See also Matter of Guardianship of Lofantant, 161 Misc. 2d 840, 841, 617 N.Y.S.2d 292, 293 (N.Y. Sur. Ct. 1994) (undocumented alien’s immigration status “is immaterial to the issue of his domicile” in New York).