Sovereign vs Person 1/2: /Resident/Inhabitant modified by Natural/Individual Statutory Person Traps

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• published: 19 Dec 2010
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Donate: http://www.s119320640.onlinehome.us Cached Dec 14, 2010, Live link gone! MGL PART I ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182) TITLE IX TAXATION CHAPTER 62 TAXATION OF INCOMES Section 1 Definitions Inhabitant/Resident Definition http://webcache.googleusercontent.com/search?q=cache:azAqx9-1SZYJ:www.malegislature.gov/Laws/GeneralLaws/Previous/16766+inhabitant+MASS+legislature+definition&hl;=en≷=us&strip;=1 (f) "Resident'' or "inhabitant'', (1) any natural [PERSON] domiciled in the commonwealth, or (2) any natural [PERSON] who is not domiciled in the commonwealth but who maintains a permanent place of abode in the commonwealth and spends in the aggregate more than one hundred eighty-three days of the taxable year in the commonwealth, including days spent partially in and partially out of the commonwealth. For purposes of clause (2), a day spent in the commonwealth while on active duty in the armed forces of the United States shall not be counted as a day in the commonwealth. The word "non-resident'' shall mean any natural [PERSON] who is not a resident or inhabitant. Domicile http://www.mass.gov/?pageID=dorterminal&L=7&L0;=Home&L1;=Businesses&L2;=Help+%26+Resources&L3;=Legal+Library&L4;=Technical+Information+Releases&L5;=TIRs+-+By+Year(s)&L6;=(1990-1999)+Releases&sid;=Ador&b;=terminalcontent&f;=dor_rul_reg_tir_tir_95_7&csid;=Ador B. Determining Domicile A [PERSON] who is domiciled in Massachusetts is considered a resident of Massachusetts. In the absence of a statutory definition of domicile, the Department looks to common law concepts in fashioning a definition. See Commonwealth v. Davis, 284 Mass. 41 (1933). Domicile is "the place which is an individual's true, fixed and permanent home, determined by established common law principles and the facts and circumstances in each case." 830 CMR 62.5A.1(2), Non-resident Income Tax. A domicile determination is largely a factual determination that takes into consideration many factors relating to a [PERSON'S] social, economic and political life. Reference to "individual" MAss Legis http://www.sec.state.ma.us/pre/prelob/loblao/LAO_10-12.pdf Other Sources DRIVER. One employed in conducting a coach, carriage, wagon, or other vehicle, with horses, mules, or other animals. Bouviers 1856, case law adds automobiles and airplanes. IN THE OREGON TAX COURT MAGISTRATE DIVISION Wallace D. FEIST and Marda J. Feist, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. (TC-MD 030029E) 1-3. When nonresidents earn income from sources within this state, they are generally obligated to pay an income tax to the State of Oregon on that income. An exception to the state's taxing authority is found in the Amtrak Act, which is a federal act that prohibits states from imposing an income tax on nonresidents who are employees of motor vehicle carriers and who perform duties in two or more states. (2) The Amtrak Act defines an "employee" as follows: "(2) 'employee' means an operator of a commercial motor vehicle (including an independent contractor when operating a commercial motor vehicle), a mechanic, a freight handler, or an [INDIVIDUAL] not an employer, who-- "(A) directly affects commercial motor vehicle safety in the course of employment; and "(B) is not an employee of the United States Government, a State, or a political subdivision of a State acting in the course of the employment by the Government, a State, or a political subdivision of a State." 49 USC § 31132(2) (1994 Supp IV) (emphasis added). Donate: http://www.s119320640.onlinehome.us