350.5.Where on any particular day a taxpayer resides in more than one particular area referred to in section 350.2, for the purposes of that section, the taxpayer is deemed to reside in only one such area on that day.
350.5.Where on any particular day an individual resides in more than one particular area referred to in section 350.2, for the purposes of that section, the individual is deemed to reside in only one such area on that day.