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.
However, off-campus apartments may be considered a permanent place of abode. Here are a couple of examples provided by the MA Department of Revenue: Example 1: Donna is an out-of-state student attending a university in Massachusetts.