# N.H. Rev. Stat. § 259:23: 259:23 Domicile

> New Hampshire · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S23

## Section

- **Citation:** N.H. Rev. Stat. § 259:23
- **Heading:** 259:23 Domicile
- **Jurisdiction:** New Hampshire
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NH Code / Title XXI / Chapter 259 / Section 23

## Text

"Domicile" shall mean a natural person taking up residence in a town or city within the state and includes but is not limited to occupying a primary place of habitation, placing children in a public school within the state, accepting gainful employment, or being a registered voter liable for a resident tax, provided, however, that no person shall be considered to be domiciled in this state who simultaneously claims residence in any other state for any of the purposes indicated above. In the case of other than a natural person, domicile shall also apply in the case of vehicles principally garaged or kept on the premises of a firm or corporation with a place of business within the state.

## Nearby sections

- [N.H. Rev. Stat. § 259:1 259:1 Definition of Words and Phrases.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S1.md)
- [N.H. Rev. Stat. § 259:1-a 259:1-a Accident.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S1-a.md)
- [N.H. Rev. Stat. § 259:1-b 259:1-b Access Aisle.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S1-b.md)
- [N.H. Rev. Stat. § 259:2-a 259:2-a Agricultural/Industrial Utility Vehicle.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S2-a.md)
- [N.H. Rev. Stat. § 259:3 259:3 Agriculture and Farming.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S3.md)
- [N.H. Rev. Stat. § 259:3-a 259:3-a Alcohol.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S3-a.md)
- [N.H. Rev. Stat. § 259:3-b 259:3-b Alcohol Concentration.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S3-b.md)
- [N.H. Rev. Stat. § 259:3-d 259:3-d Alternative Fuel.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S3-d.md)
- [N.H. Rev. Stat. § 259:3-e 259:3-e Alternative Fuel Dealer.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S3-e.md)
- [N.H. Rev. Stat. § 259:3-f 259:3-f Alternative Fuel Dispenser.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S3-f.md)
- [N.H. Rev. Stat. § 259:4 259:4 Antique Motor Vehicle, Farm Tractor, Retired Fire Apparatus, or Motorcycle.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S4.md)
- [N.H. Rev. Stat. § 259:4-a 259:4-a Authorized Official.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S4-a.md)
- [N.H. Rev. Stat. § 259:4-b 259:4-b Automobile Transporter.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S4-b.md)
- [N.H. Rev. Stat. § 259:4-c 259:4-c Automobile Transporter Stinger-Steered.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S4-c.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NH_TXXI_C259_S23. Check the current official text before relying on it. Not legal advice.