Domicile refers to the place you call home permanently. 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. DEFINITION OF RESIDENT (a) Only One Domicile. Based on this state law, an applicant must have lived in an eligible county for 12 months. Have 12 months of physical presence in North Carolina. • Have held legal residency for at least 12 months prior to the start of the requested term. The state of North Carolina substantially subsidizes the cost of tuition for all students whose domicile, or permanent legal residence, is in North Carolina.