1. (a) Evidence of a person's intent as to domicile at the time of death shall include:

   1. (1) The state in which the decedent had, at the time of his death, his principal place of business or employment;
   2. (2) Oral declarations made by the decedent (greater weight is given to the decedent's actions than statements of intent);
   3. (3) Written declarations, whether contained in letters, deeds, wills or contracts and other instruments, made by the decedent;
   4. (4) Place of filing of federal and state income tax returns, and the address given on such returns;
   5. (5) Automobile registration and driver's license;
   6. (6) Registration as a voter;
   7. (7) The center of decedent's social activities, such as membership in local churches, lodges, clubs or societies;
   8. (8) The place where decedent's children attend schools;
   9. (9) Professional or vocational licenses obtained by the decedent from a particular state;
   10. (10) Ownership, purchase, or lease of real property;
   11. (11) Amount of time spent in state;
   12. (12) Place of death and burial.
2. (b) No single factor is controlling in determining domicile. Rather the factors are examined collectively to determine if the intent to acquire or abandon California domicile exists. A simple declaration of intent to abandon domicile, or physical presence elsewhere is insufficient to abrogate California domicile.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13408, Revenue and Taxation Code.

History

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)