(1) "Part-year resident" means an individual who either was a Montana resident at the start of the year that established residency in another state during the year, or who was a nonresident at the start of the year that established residency in Montana during the year. The term does not include individuals such as:

(a) retirees, commonly referred to as "snowbirds," who are residents of Montana but live in another state for a portion of each year;

(b) a resident of another state who works in Montana on a seasonal basis, but does not establish residency in Montana; or

(c) a Montana resident attending an out-of-state college who has not established residency elsewhere.

(2) "Permanent place of abode" means a dwelling place habitually used by an individual as the individual's home, whether or not owned by the individual or a dwelling the individual may someday leave.