法定住所(statutory domicile):是指依法律直接规定而取得的住所。
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statutory domicile
法定住所
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If you have a permanent place of abode in New York (even though it is not your primary residence) and spend more than 183 days in New York, you are a statutory resident of New York, regardless of your domicile.
FORBES: You Can Be Two Places at Once if One of Them is New York
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