Residence.

(a) A person is a resident of this Commonwealth for income tax purposes if he is domiciled in Pennsylvania and does not qualify as a nonresident. Domicile is that place which a person considers home and to which he intends to return if away therefrom.

(b) Even though a person is not domiciled in this Commonwealth he shall, nevertheless, be considered a Commonwealth resident for tax purposes if he spends, in the aggregate more than 183 days of the taxable year in this Commonwealth.