§ 39-22-110.5 — Reacquisition of residency during active duty military service

Colorado § 39-22-110.5

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Income Tax

Text

(1) An individual in active duty military service whose home of record is Colorado
and whose state of legal residence commencing on or after January 1, 2016, is a
state other than Colorado may reacquire legal residence in the state, regardless of
whether the individual has a physical presence in the state, if the individual intends
to make Colorado his or her state of legal residence. For purposes of this section,
evidence of an intent to make this state an individual's state of legal residence
must include one or more of the following:

(a) Registering to vote in the state;

(b) Purchasing residential property or an unimproved residential lot in the
state;

(c) Titling and registering a motor vehicle in the state;

(d) Notifying the state of the individual's previous legal residence of the
intent to make Colorado the individual's state of legal residence; or

(e) Preparing a new last will and testament that indicates Colorado as the
individual's state of legal residence.

(2) (a) An individual is presumed to have acquired legal residence in a state
other than Colorado for purposes of this section if the individual was stationed in
another state while on active duty military service and provides any one of the
following:

(I) A state of legal residence certificate, commonly known as a federal DD
Form 2058 or a successor form, signed by the individual indicating the other state
as the state of legal residence for the individual;

(II) A federal form W-2 indicating the other state as the state of residence of
the individual;

(III) Proof of registration to vote in the other state;

(IV) Notification to the state of Colorado of the individual's intent to make
the other state the individual's state of legal residence; or

(V) A last will and testament that indicates the other state as the individual's
state of legal residence.

(b) If an individual is presumed to have acquired legal residence in a state
other than Colorado pursuant to subsection (2)(a) of this section, the presumption
may only be overcome with a preponderance of specific evidence that clearly
establishes that the individual did not intend to change his or her residence to a
state other than Colorado. The presumption shall be liberally construed to conclude
that an individual changed his or her residence to a state other than Colorado.
Nothing in this section shall be construed to prevent an individual who is not
presumed to have a state of legal residence in a state other than Colorado pursuant
to subsection (2)(a) of this section from establishing residency in another state by
other means.

Legislative History

Source: L. 2015: Entire section added, (HB 15-1181), ch. 233, p. 864, � 3, effective August 5. L. 2019: (2) added, (SB 19-029), ch. 34, p. 109, � 1, effective August 2.