situs
situs n. (财产)所在地 债务所在地被认为是债务人住所;财产所在地的物理含义,在司法或拟制上的含义是指应税财产所在地。
situs (sI-t[schwa]s). [Latin] The location or position (of something) for legal purposes, as in lex situs, the law of the place where the thing in issue is situated. tax situs. See TAX SITUS.