Situs of Taxation SITUS OF TAXATION- literally means the place of taxation, or the country that has jurisdiction to levy

a particular tax on persons, property, rights or business. Basis: Symbiotic relationship. The jurisdiction, state or political unit that gives protection has the right to demand support. The situs of taxation is determined by a number of factors a. Subject matter- or what is being taxed. He may be a person or it may be a property, an act or activity; b. Nature of tax- or which tax to impose. It may be an income tax, an import duty or a real property tax; c. Citizenship of the taxpayer d. Residence of the taxpayer.

SITUS OF PERSONS 1. Residence tax- place where the person resides 2. Income Taxa. citizenship, or the country of which he is a citizen b. legal residence c. place where the income is derived. 3. Estate Tax- residence of the decedent at the time of his death 4. Donors Tax- residence of the donor at the time of donation 5. Business/occupation tax- where the business is done or the occupation is engaged in; SITUS OF TAXATION OF PROPERTY 1. Real Property- location of the property 2. Tangible personal property- location of the property 3. Intangible personal property- domicile or residence of the owner