Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-me/regulation/18-125-cmr/807 — 18-125 CMR Chapter 807: Residency (Maine Revenue Services) · Axiom
Axiom
/
Maine
/
Regulations
/
18 125 Cmr
18-125 CMR Chapter 807: Residency (Maine Revenue Services)
10 sections
01
01 Definitions A. Nonresident. “Nonresident” means, for individual income tax purposes, a natural
02
02 General information A. Maine resident. A Maine resident must pay Maine income tax on all taxable
03
03 Domicile status
04
04 Factors used in determining an individual’s domicile
05
05 Statutory residency
06
06 Residency safe harbors A. Generally. For tax years beginning on or after January 1, 2007, Maine law
07
07 Resident and nonresident aliens A.
08
08 Military personnel A. Service member. A military service member’s legal residence does not change
09
09 Students
10
10 Application date
