2006 Ohio Revised Code - 5747.24. Domicile tests, presumptions.

§ 5747.24. Domicile tests, presumptions.
 

This section is to be used solely for the purposes of Chapters 5747. and 5748. of the Revised Code. 

(A) (1) As used in this section and section 5747.25 of the Revised Code: 

(a) Except as otherwise provided in division (A)(2) of this section, an individual "has one contact period in this state" if the individual is away overnight from the individual's abode located outside this state and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in this state. 

(b) An individual is considered to be "away overnight from the individual's abode located outside this state" if the individual is away from the individual's abode located outside this state for a continuous period of time, however minimal, beginning at any time on one day and ending at any time on the next day. 

(c) "Medical hardship" includes circumstances under which the individual or a member of the individual's immediate or extended family is admitted as a patient into a hospital located in this state, examined in this state by a medical professional, admitted into a nursing home in this state, receiving nursing care in this state while staying in a dwelling located in this state, or otherwise receiving ongoing, necessary medical care in this state. "Medical hardship" includes receiving treatment or care for acute or chronic illness or obstetric treatment or care. 

(d) "Medical professional" means a person licensed under Chapter 4715., 4723., 4725., 4729., 4730., 4731., 4732., 4734., 4753., 4755., 4757., 4759., 4760., 4761., 4762., or 4773. of the Revised Code. 

(e) "Immediate or extended family" of an individual means the individual's spouse, children, grandchildren, parents, grandparents, siblings, in-laws, or any of the individual's dependents. 

(2) Up to thirty periods that would otherwise constitute contact periods under division (A)(1)(a) of this section shall not be considered contact periods during a taxable year If the individual spends any portion of either day of each such contact period for one or more of the following purposes: 

(a) To provide services for no consideration or to raise funds for an organization described in section 501(c)(3) of the Internal Revenue Code. "Consideration" does not include any reimbursement of the individual's actual expenses directly or indirectly related to such activity. 

(b) To attend to a medical hardship involving the individual or a member of the individual's immediate or extended family or to attend a funeral involving a member of the individual's immediate or extended family. 

(B) An individual who during a taxable year has no more than one hundred twenty contact periods in this state, which need not be consecutive, and who during the entire taxable year has at least one abode outside this state, is presumed to be not domiciled in this state during the taxable year. The tax commissioner, in writing and by personal service or certified mail, return receipt requested, may request a statement from an individual verifying that the individual was not domiciled in this state under this division during the taxable year. The commissioner shall not make such a request after the expiration of the period, if any, within which the commissioner may make an assessment under section 5747.13 of the Revised Code against the individual for the taxable year. Within sixty days after receiving the commissioner's request, the individual shall submit a written statement to the commissioner stating both of the following: 

(1) During the entire taxable year, the individual was not domiciled in this state; 

(2) During the entire taxable year, the individual had at least one abode outside this state. 

The presumption that the individual was not domiciled in this state is irrebuttable unless the individual fails to submit the statement as required. If the individual fails to submit the statement as required, the individual is presumed under division (C) of this section to have been domiciled in this state the entire taxable year. 

In the case of an individual who dies, the personal representative of the estate of the deceased individual may comply with this division by making to the best of the representative's knowledge and belief the statement under this division with respect to the deceased individual, and submitting the statement to the commissioner within sixty days after receiving the commissioner's request for it. 

An individual or personal representative of an estate who knowingly makes a false statement under this division is guilty of perjury under section 2921.11 of the Revised Code. 

(C) An individual who during a taxable year has less than one hundred eighty-three contact periods in this state, which need not be consecutive, and who is not irrebuttably presumed under division (B) of this section to be not domiciled in this state with respect to that taxable year, is presumed to be domiciled in this state for the entire taxable year. An individual can rebut this presumption for any portion of the taxable year only with a preponderance of the evidence to the contrary. An individual who rebuts the presumption under this division for any portion of the taxable year is presumed to be domiciled in this state for the remainder of the taxable year for which the individual does not provide a preponderance of the evidence to the contrary. 

(D) An individual who during a taxable year has at least one hundred eighty-three contact periods in this state, which need not be consecutive, is presumed to be domiciled in this state for the entire taxable year. An individual can rebut this presumption for any portion of the taxable year only with clear and convincing evidence to the contrary. An individual who rebuts the presumption under this division for any portion of the taxable year is presumed to be domiciled in this state for the remainder of the taxable year for which the individual does not provide clear and convincing evidence to the contrary. 

(E) If the tax commissioner challenges the number of contact periods an individual claims to have in this state during a taxable year, the individual bears the burden of proof to verify such number, by a preponderance of the evidence. An individual challenged by the commissioner is presumed to have a contact period in this state for any period for which he does not prove by a preponderance of the evidence that the individual had no such contact period. 
 

HISTORY: 145 v S 123 (Eff 10-29-93); 148 v S 287. Eff 12-21-2000.
 

See provisions, §§ 163, 164 of HB 94 (149 v  - ), amending § 13 of SB 287 (148 v  - ), following RC § 5733.05.3. 

The provisions of § 6 SB 180 (148 v  - ) read as follows: 

SECTION 6. Notwithstanding Section 13 of Am. Sub. S.B. 287 of the 123rd General Assembly, the amendment by that act of sections 5747.221 and 5747.24 of the Revised Code applies to taxable years beginning in 2001 or thereafter.