Legal Definitions - N.R.

N.R. is an abbreviation that can stand for several phrases, but in a legal context, it most commonly refers to NONRESIDENT. It can also occasionally be used to mean "New reports" or "Not reported," particularly in legal research or case citations, indicating that a particular legal decision or document has not been formally published in a reporter series.

When referring to a NONRESIDENT, the term describes an individual or entity that does not maintain a permanent home or principal place of business within a particular jurisdiction (such as a state, county, or country) for a legally defined period. The specific criteria for determining residency vary depending on the law and the jurisdiction in question, often impacting rights, obligations, and legal procedures.

Here are some examples illustrating the application of NONRESIDENT:

• Example 1: State Income Tax Obligations

  Scenario: Sarah lives in Oregon but owns a rental property in California. She earns income from this property. For California state income tax purposes, even though she doesn't live there, she is considered a NONRESIDENT taxpayer for the income generated within California.

  Explanation: This illustrates N.R. (NONRESIDENT) because Sarah does not reside in California, but her economic activity within the state subjects her to specific tax laws applicable to individuals who are not permanent residents of California.

• Example 2: Out-of-State Legal Proceedings

  Scenario: A driver from Arizona causes an accident while visiting New Mexico. The New Mexico resident whose car was damaged wants to sue the Arizona driver. The Arizona driver is considered a NONRESIDENT for the purpose of legal jurisdiction in New Mexico, meaning specific rules for "service of process" (formally notifying them of the lawsuit) might apply, such as serving them through a state agency or directly in Arizona.

  Explanation: Here, N.R. (NONRESIDENT) applies to the Arizona driver because they do not permanently reside in New Mexico, which affects how legal documents must be delivered and how the New Mexico court can exercise authority over them.

• Example 3: Professional Licensing Requirements

  Scenario: Dr. Chen is a licensed physician in New York but wishes to provide telemedicine services to patients located in Florida. To do so, Florida law may require him to obtain a specific NONRESIDENT or out-of-state license or register with the Florida medical board, even if he doesn't physically practice in Florida.

  Explanation: This demonstrates N.R. (NONRESIDENT) because Dr. Chen is not a resident of Florida, and therefore, he must comply with different licensing regulations designed for professionals who are not based in that state but wish to offer services there.