Domicile refers to the state that a person considers their permanent place of residence. It is the place where they intend to return and make their home indefinitely, even if they are not currently living there. A person can have more than one residence, but only one domicile. The question of domicile can arise in many legal issues, especially taxation, and it can have an effect on many legal issues. For example, a states taxing agency may rule that someone is domiciled in the state, and a taxpayer who wants to dispute that determination must go to court. All states have residency requirements that must be met in order to get divorced in that states courts, and courts in many states have held that "residency" means essentially the same as domicile in this context. Some factors that indicate where a person is domiciled include where they live, vote, register their car, and where their spouse or partner and children live. However, domicile is fundamentally a question of intent, which state a person considers their permanent home.