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Statutory Construction-Reference to The Entire Scheme of Law
(Nobel v. Franchise Tax Board)

Statutory Construction-Reference to The Entire Scheme of Law
(Nobel v. Franchise Tax Board)

 Courts have defined residency and domicile under statutes other than the California income tax statute.  Such definitions are relevant because “‘we do not construe statutes in isolation, but rather read every statute “with reference to the entire scheme of law of which it is a part so that the whole may be harmonized and retain effectiveness.”’”  (Peracchi v. Superior Court (2003) 30 Cal.4th 1245, 1253.)  Thus, under the Government Code, a change in residence or domicile requires a “union of act and intent” (Gov. Code, § 244, subd. (f); Chambers v. Hathaway (1921) 187 Cal. 104 [under former Pol. Code, § 52, subd. 7]), and in that connection, when “‘a person actually removes to another place with an intention of remaining there for an indefinite time, and as a place of present domicile, it becomes his place of residence or domicile . . . .’”  (Estate of Weed (1898) 120 Cal. 634, 639 [under former Pol. Code, § 52].) “A domicile once acquired is presumed to continue until it is shown to have been changed, and to constitute the new domicile two things are indispensable:  First, residence in the new locality; and second, the intention to remain there.  [Citations.]”  (Murphy v. Travelers Ins. Co. (1949) 92 Cal.App.2d 582, 587.)  Referring to the Government Code, one court stated, “Thus our courts have held that two elements are indispensable to accomplishing a change of domicile:  actual residence in the new locality plus the intent to remain there.”  (DeMiglio v. Mashore (1992) 4 Cal.App.4th 1260, 1268, italics added.)

Noble v. Franchise Tax Board B167881Filed 5/11/04
 

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