Residency refers to where you currently live, while domicile refers to the place you intend to return to after a temporary absence. In some situations, a taxpayer may be domiciled in California but not be considered a resident.An affidavit of domicile is a legal document that verifies the primary place of residency of someone after their death. You maintain a place of abode (i.e. , the place where you usually live) in Utah and spent 183 or more days of the tax year in Utah. "Domicile" is the one location with which for legal purposes a person is considered to have the most settled and permanent connection. Find useful resources and answers to common questions for Utah residency requirements and the reclassification process for in-state tuition rates.