Maryland Residency

What establishes whether or not you're considered a Maryland resident? The answer seems to depend on what the issue is. The Maryland MVA requires you to obtain a MD drivers license 60 days after you become a resident of the State. So, when are you a resident of the State? COMAR 11.11.06.02 defines a resident as someone who: (1) Owns, leases, or rents a primary place of residence in Maryland for more than 6 months; (2) Has no other residence in any other state or country (see COMAR section for further details). For income tax purposes, the definition is similar. There, a resident is defined as: 1. is domiciled in this State on the last day of the taxable year; or 2. for more than 6 months of the taxable year, maintained a place of abode in this State, whether domiciled in this State or not (Tax General Article of the MD Code 10-101). Finally, as far as voter registration, the Maryland Law Encyclopedia quotes Roberts v. Larkin, 340 MD 147, 1995 as defining residence as "the place of a person's fixed domicile."