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(2)__Within any period of 548 consecutive days, the | individual: |
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| (a)__Is present in a foreign country or countries | for at least 450 days; |
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| (b)__Is not present in this State for more than 90 | days; |
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| (c)__Does not maintain a permanent place of abode | in this State at which a minor child of the | individual or the individual's spouse is present | for more than 90 days, unless the individual and | the individual's spouse are legally separated; and |
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| (d)__During the nonresident portion of the taxable | year with which, or within which, such period of | 548 consecutive days begins and the nonresident | portion of the taxable year with which, or within | which, such period ends, is present in this State | for a number of days that does not exceed an | amount that bears the same ratio to 90 as the | number of days contained in such portion of the | taxable year bears to 548; or |
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| B. Who is not domiciled in Maine, but maintains a permanent | place of abode in this State and spends in the aggregate | more than 183 days of the taxable year in this State, unless | he the individual is in the Armed Forces of the United | States. |
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| The geographic location of a professional advisor retained by an | individual, or of a political organization or political candidate | that receives one or more contributions from the individual, is | not in and of itself determinative on the question of whether the | individual is domiciled in Maine.__For purposes of this | subsection, "professional advisor" includes, but is not limited | to, a person that renders medical, financial, legal, accounting, | insurance, fiduciary or investment services.__Charitable | contributions may not be used to determine whether or not an | individual is domiciled in Maine. |
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| | Sec. G-2. Application. That section of this Part that amends the | Maine Revised Statutes, Title 36, section 5102, subsection 5 | applies to tax years beginning on or after January 1, 2007. |
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