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5 (a) An individual in military service retains as his or her domicile the state from which he or she entered service until a change in domicile is affected. Therefore, if an individual was a Vermont resident on the date he or she entered military service, the individual is presumed to be a Vermont domiciliary during his or her entire military career unless positive action is taken to change his or her domicile to another state (see the Soldiers’ and Sailors’ Civil Relief Act, 50 U.S.C. App. 574). (b) To change domicile, the individual must not only be present in the new location but must establish that the move was made with the intention of remaining domiciled in the new location indefinitely and not simply until the employer assigns the individual to a new base or location. A person does not acquire a domicile by his or her presence in a place under legal compulsion because ordinarily he or she has not signified an intent to acquire a domicile. (c) The domicile of a civilian spouse or civil union partner of a member of the military is established under general domicile rules. If the spouse or civil union partner moves to a military base or location with the intent of staying there only as long as the military member’s assignment lasts, there has not been a change in domicile and the spouse’s or civil union partner’s last established domicile continues to be his or her domicile whether that was the state from which the military spouse or civil union partner entered service or some other state. Section 10 Aliens & Persons Living in Foreign Countries (a) Domicile is not dependent on citizenship. An alien can retain his or her foreign nationality and citizenship if he or she establishes a domicile in Vermont. For example, an immigrant who has permanently established his or her home in Vermont is domiciled here regardless of whether such individual has become a United States citizen. (b) The presumption is that a person who leaves this state to accept a job assignment in a foreign nation has not lost his or her Vermont domicile. To effect a change of domicile, it must be clearly shown that such individual intends to remain there permanently.