corporate domicil

The situs or residence of a corporation belonging exclusively to the state or sovereignty under whose laws it is created. 18 Am J2d Corp § 159. A corporation is domiciled and has its residence in the state of its creation, although it engages in business elsewhere under local authority and has a "business situs" or "commercial domi cil" there for taxation and other purposes. Unlike a natural person a corporate entity cannot change its domicil at will. State v Garford Trucking, 4 NJ 346, 72 A2d 851, 16 ALR2d 1407. The domicil of a corporation within the state is the town or city in which the principal office or place of business of the corporation is located, and not where the principal labor of its employees is carried on. 51 Am J1st Tax § 805.