Where in the world is Christopher Cerf?

As talk swirls about the actual residency of Acting Education Commissioner Christopher Cerf, we decided to see what the tax man had to say about it.  We’re not sure what this says – if anything – about Cerf’s residency and whether he’ll eventually come before the Senate Judiciary Committee, but this is the state Division of Taxation’s take on what constitutes a domicile. These rules govern the filing of taxes and not senatorial courtesy, but if it’s good enough for the Division of Taxation…


Domicile is any place you regard as your permanent home—the place to which you intend to return after a period of absence (e.g., vacation abroad, business assignment, educational leave, etc.). You have only one domicile, although you may have more than one place to live. Once established, your domicile continues until you move to a new location with the intent to establish a fixed and permanent home there. Moving to a new location, even for a long time, does not change your domicile if you intend to remain only for a limited time.

Domicile is based on many factors, including your intent, where you register to vote, maintain a driver’s license and vehicle registration, have family ties, etc. You can have only one domicile at a time. The burden of proof is upon the person asserting a change of domicile to show that the necessary intention existed to abandon his or her domicile in one location and to establish a fixed and permanent home in another.

A residence, whether inside or outside of New Jersey, is not permanent if you maintain it only during a temporary or limited period of time, no matter how long, for the accomplishment of a particular purpose (e.g., temporary job assignment).