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.A resident is a person who is domiciled in Utah for any period during the tax year, but only for the duration of that period. If you or your spouse are enrolled as a resident student at a Utah State higher education institution then you are domiciled in Utah. 59-10-136. Domicile -- Temporary absence from state. (1). (a) An individual is considered to have domicile in this state if:. Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. All persons have a domicile somewhere. A person can have only one domicile.