3701.1 Factors which may be relevant in determining whether or not a decedent was a resident or nonresident for purposes of the Act include, by way of illustration and not by way of limitation, the following:

1. (a) The intent of decedent to establish a domicile as evidenced by writings of decedent, such as a will;
2. (b) The location and nature of a permanent dwelling maintained by decedent;
3. (c) The purpose of the decedent's presence in the District;
4. (d) Commitments and acts indicating domicile, including the following:
5. (1) Voter registration;
6. (2) Vehicle registration;
7. (3) Place of filing income tax returns;
8. (4) Address customarily used;
9. (5) Claiming or filing homestead exemption;
10. (e) The situs of a decedent's assets, major business interests or sources of livelihood;
11. (f) Participation in fraternal, religious and social organizations; and
12. (g) The amount of time spent by the decedent in various locales.

3701.2 When a claim is made that the residence of the decedent was outside the District, the taxpayer shall have the burden of showing nonresidence.

SOURCE: Final Rulemaking published at 35 DCR 2353, 2354 (April 1, 1988).