Me. Rev. Stat. tit. 36, § 682 (2025)
The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following:
1. Formal declarations Formal declarations of the applicant or any other individual;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
2. Informal statements Informal statements of the applicant or any other individual;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
3. Place of employment The place of employment of the applicant;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
4. Previous permanent residence The previous permanent residence of the applicant and the date the previous permanent residency was terminated;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
5. Voter registration The place where the applicant is registered to vote;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
6. Driver's license The place of issuance to the applicant of a driver's license and the address listed on the license;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
7. Certificate of motor vehicle registration The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
8. Income tax returns The residence claimed on any income tax return filed by the applicant;
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
9. Motor vehicle excise tax The place of payment of a motor vehicle excise tax by the applicant; or
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
10. Military residence A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.
[PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).