34 Tex. Admin. Code § 3.71 - Definition of "Resident" and "New Resident"

(a) A "resident" within the meaning of the Texas Tax Code, § 152.022, shall mean any person who lives in the state, and any firm, corporation, or association which is physically located in the state. A person who is temporarily living in the state, and retains a permanent home in another state, is nevertheless a resident of Texas for purposes of the Texas Tax Code, § 152.022. A person, firm, corporation, or association may be a resident of more than one state at a time.

(b) Definition of new resident.

(1) A "new resident" within the meaning of Texas Tax Code, § 152.023, shall mean any person, firm, corporation, or association which moves into Texas with the intent to live or locate within the state. A natural person may demonstrate the necessary intent to live in Texas by establishing a fixed dwelling place in Texas, registering to vote in Texas, or demonstrating a legal or economic constraint to live in Texas. A business entity may demonstrate the necessary intent to locate in Texas by establishing a fixed place of business in Texas, advertising that it is located in Texas, or demonstrating a contractual obligation to locate in Texas.

(2) A new resident may also be a resident of other states. However, once residence is established in Texas, a person, firm, corporation, or association may not subsequently become a new resident within the meaning of the Texas Tax Code, § 152.023, without a showing that the residence formerly established in Texas was abandoned.

Notes

34 Tex. Admin. Code § 3.71

The provisions of this §3.71 adopted to be effective January 1, 1976; amended to be effective May 27, 1980, 5 TexReg 1852.