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.
Although Donna is present in Massachusetts for more than 183 days in 2005, her dormitory room is not considered a permanent place of abode. Therefore, Donna is not considered a resident of Massachusetts for 2005. Example 2: Frank is a student at a university in Massachusetts.