Emancipated minors may be considered as adults in determining residence, provided satisfactory evidence is presented that neither of their parents, if living, contributes to their support nor claims them as dependents for federal or State income tax purposes. Emancipated minors assume all of the responsibilities of adults to establish residence for tuition and fee purposes. Proof must be provided that emancipation was not achieved principally for the purpose of establishing residence for attendance at an institution of higher education.