Ohio § 5747.24

§ 5747.24.

This section is to be applied solely for the purposes of Chapters 5747. and 5748.

of the Revised Code. (A) As used in this section: (1) 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. (2) 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. (B)(1) Except as provided in division (B)(4) of this section, an individual is presumed

to be not domiciled in this state for the entirety of any taxable year for which the

individual files a statement with the tax commissioner under division (B)(2) of this

section and meets all of the following requirements: (a) The individual has no more than two hundred twelve contact periods in this state,

which need not be consecutive, during the taxable year. (b) The individual, during the entire taxable year, has at least one abode outside this

state for which the individual did not claim a depreciation deduction under section 167 of the Internal Revenue Code 1 on the individual's federal income tax return for the taxable year. (c) The individual did not hold a valid Ohio driver's license or identification card

at any time during the taxable year.  An individual shall not be deemed to have held a valid Ohio driver's license or

identification card for the purposes of this division if, before the beginning of

the taxable year, the individual surrendered the license or card to the bureau of

motor vehicles or to the motor vehicle licensing authority of a jurisdiction outside

this state.  As used in division (B)(1)(c) of this section, “driver's license” and “identification

card” have the same meanings as in section 4507.01 of the Revised Code . (d) The individual did not receive a reduction in real property taxes under section 323.152 of the Revised Code or a reduction in manufactured home taxes under section 4503.065 of the Revised Code , based on the individual's occupation of an abode in this state, for a property tax

year the tax lien date of which is included in the taxable year. (e) If the individual attended or was enrolled in a state institution of higher education,

as defined in section 3345.011 of the Revised Code , in this state at any time during the taxable year, the amount of tuition charged

or incurred for such attendance or enrollment was not based on an abode being located

in this state. (2) On or before the fifteenth day of the tenth month following the close of the taxable

year, an individual that meets the requirements prescribed by division (B)(1) of this

section may file with the tax commissioner, on the form prescribed by the commissioner,

a statement from the individual verifying that the individual meets such requirements. In the case of an individual who dies before the statement would otherwise be due,

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 with respect to the deceased individual, and filing the statement with the

commissioner within the later of the date the statement would otherwise be due or

sixty days after the date of the individual's death. 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 . (3) The presumption that the individual was not domiciled in this state is irrebuttable

unless the statement filed under division (B)(2) of this section is false with respect

to the requirements prescribed by division (B)(1) of this section.  If the individual or personal representative of an estate fails to file such a statement

or the statement is false, the individual is presumed under division (C) or (D) of

this section to have been domiciled in this state the entire taxable year. (4) Division (B) of this section does not apply to an individual whose domicile with

respect to this state changes during the taxable year.  Such an individual is domiciled in this state for that portion of the taxable year

before or after the change, as applicable. (C) An individual who during a taxable year has fewer than two hundred thirteen contact

periods in this state, which need not be consecutive, who has an abode in this state

at any time during that taxable year, 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, except

as provided in division (B)(4) of this section.  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 two hundred thirteen contact

periods in this state, which need not be consecutive, and who has an abode in this

state at any time during that taxable year is presumed to be domiciled in this state

for the entire taxable year, except as provided in division (B)(4) of this section.  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 the individual does not prove by a preponderance

of the evidence that the individual had no such contact period. 1

 26 U.S.C.A. § 167