§ 121.5. Nonresidents.

 A person is a nonresident of this Commonwealth for income tax purposes if domiciled in this Commonwealth and has no permanent place of abode in this Commonwealth; does maintain a permanent place of abode elsewhere; and does not spend more than 30 days of the taxable year in this Commonwealth. If a person is not domiciled in this Commonwealth, then he is a nonresident of this Commonwealth if he spends less than 183 days of the taxable year in this Commonwealth.

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