Louisiana Tax Appeals Board Vacates Assessment, Holds Military Spouse May Elect Domicile Under MSRRA

The Louisiana Board of Tax Appeals vacated the notice of assessment for individual income tax issued against the taxpayer, finding that the taxpayer was entitled to claim Texas as her domicile under the Military Spouses Residency Relief Act (MSRRA). The taxpayer’s spouse was an active-duty U.S. Navy member stationed in Mississippi, and the taxpayer resided in Louisiana near the duty station. The board held that the MSRRA does not require a military spouse to reside in the same state as the service member’s duty station and permits the spouse to elect a pre-existing domicile. Accordingly, the taxpayer’s Louisiana wages were ...