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A Question of Residency
The single, most important prerequisite for a taxpayer to take advantage of Nevada's "tax hospitality" is domiciling one's self in the state. In simple terms, this means the individual must make Nevada his principal place of residence - his primary home.

Residency is a question of fact. In addition to the obvious need to acquire a domicile in Nevada, taxpayers wishing to establish state residency will have to pass the "close connection test", identifying Nevada as the state with which they have the closest ties during the taxable year »









 

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