Tackling Issues. State and territory coastal management programs address a wide range of issues, including: 1  Climate change: As the Earthâs climate warms, sea levels are rising, having a significant impact on coastal populations, economies, and natural resources.
The MA Department of Revenue defines a âpermanent place of abodeâ as a dwelling place continually maintained by a person, whether or not owned by such person, and will include a dwelling place owned or leased by a person's spouse.
Residency Status. An individual is a full-year resident if: his or her legal residence (domicile) is in Massachusetts for the entire taxable year; or. his or her legal residence (domicile) is not in Massachusetts for the entire taxable year but who: maintains a permanent place of abode in Massachusetts; and.