This is my declaration of domicile in the State of Florida that I am filing this day in accordance and in conformity with Section 222.17 Florida Statutes. This means the county where the Decedent lived and considered their primary home address before they died.The community college program in the State of New York was intended to permit students who are State residents to pay a reduced tuition rate. "State of legal residence" (SLR) and "domicile" mean the same thing, namely your true, fixed, and permanent abode. Domicile for estate tax purposes means the place where a person has his or her permanent home.