Definition - An individual who moves their domicile (legal residence) into or out of North Carolina during the tax year is a part-year resident. Correct interpretation and application of North Carolina laws that regulate residency decisions.Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. A person's true, fixed and permanent home and place of habitation of indefinite duration. The terms "domicile" and "legal residence" are used interchangeably.