The CA Franchise Tax Board aggressively pursues departing taxpayers who maintain even slight residual connections to the state. There are no bright-line rules t

The CA Franchise Tax Board aggressively pursues departing taxpayers who maintain even slight residual connections to the state. There are no bright-line rules to determine residency, so the state has great leeway (and incentive) to pursue punishing residency audits. Horror stories abound!