By Darryl R. Isherwood | February 14th, 2012 - 4:20pm
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As talk swirls about the actual residency of Acting Education Commissioner Christopher Cerf, we decided to see what the tax man had to say about it.  We're not sure what this says - if anything - about Cerf's residency and whether he'll eventually come before the Senate Judiciary Committee, but this is the state Division of Taxation's take on what constitutes a domicile. These rules govern the filing of taxes and not senatorial courtesy, but if it's good enough for the Division of Taxation...

 

Domicile is any place you regard as your permanent home—the place to which you intend to return after a period of absence (e.g., vacation abroad, business assignment, educational leave, etc.). You have only one domicile, although you may have more than one place to live. Once established, your domicile continues until you move to a new location with the intent to establish a fixed and permanent home there. Moving to a new location, even for a long time, does not change your domicile if you intend to remain only for a limited time.

Domicile is based on many factors, including your intent, where you register to vote, maintain a driver’s license and vehicle registration, have family ties, etc. You can have only one domicile at a time. The burden of proof is upon the person asserting a change of domicile to show that the necessary intention existed to abandon his or her domicile in one location and to establish a fixed and permanent home in another.

A residence, whether inside or outside of New Jersey, is not permanent if you maintain it only during a temporary or limited period of time, no matter how long, for the accomplishment of a particular purpose (e.g., temporary job assignment).

The Back Room

Bonnie and the Lonny Factor

Rolled out this week as the finance chair of Assemblywoman Bonnie Watson Coleman's (D-15) 12th District Congressional Campaign, Trenton attorney Lionel "Lonnie" Kaplan arrives with an unusual asterisk alongside his public endorsement record for someone burnished as a Democratic Primary weapon.

Read More >

Op-Ed

The future of NJ Politics should not be politicians investigating politicians

By JON BRAMNICK Voices around the country agree with our concern that "bipartisan committee led by John Wisniewski is partisan." Below are observers who agree Wisneiwski's committee is not bipartisan: Chuck Todd, NBC News: "Democrats made a mistake... Read More >

Contributors

(4-16-14) New Jersey Vote By Mail Law - The voter turnout for New Jersey’s November gubernatorial election was the lowest since the days of prohibition, coming... more »
When it comes to profiling Christie, facts are for wussies (4/10/14) - As the national media stories on our Guv pile up, expect more blunders about the Garden State.... more »
This week I begin a series called Dispatches from Somewhere Else. Based on my on-going experiences as an everyman in New Jersey politics, these Dispatches review the hollowness of... more »
Watching Governor Chris Christie's shocking BridgeGate implosion, it's easy to forget the time when he truly seemed unstoppable.  Blessed with incredible political gifts and a Jersey bluster to match,... more »

Quote of the Day

Quote of the day

"This is my first Mark Smith event. There have been a lot of changes in Hudson County over the last year and a half, and the most important change that has happened is that there really is unity. For the first time, we really are working together. Despite political differences. Mark and I have worked very hard to repair that. I'm really happy to be here in support of him, because I recognize that when you work together, politics becomes secondary and you really have time to focus on government, which is the most important thing." - Jersey City Mayor Steven Fulop

- PolitickerNJ.com

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