An individual can abandon a domicile by selecting a new domicile and actually residing in the new place[i]. S/he must have the intention to make it his/her permanent and principal residence. Also, the existing domicile will have to be actually abandoned. The existing domicile would not be lost until the acquisition of a new domicile[ii].
Abandonment of domicile should be evident to anyone. It comes into effect only when abandonment is made by an individual with no present intention to return and on the establishment of another place of residence or domicile with intention to remain there permanently or for an unlimited time[iii].
To be domiciled in a state, a person must have the intention to permanently remain and must be physically present. The burden of proof is on the party claiming that a former domicile has been abandoned and a new domicile is acquired[iv].
[i] Dep’t of Revenue v. Andrade, 23 P.3d 58 (Alaska 2001)
[ii] E.H. v. Dep’t of Health & Soc. Servs., 23 P.3d 1186 (Alaska 2001)
[iii] Holmes v. Holmes, 212 Ala. 597 (Ala. 1925)
[iv] Houghton v. Piper Aircraft Corp., 112 Ariz. 365 (Ariz. 1975)