During the Clinton Administration when people began to flee Kalyfornya for places like Nevada, the CA Franchise Tax Board actually used strong arm tactics and intimidation trying to get people who HAD worked in CA but retired and moved away to pay taxes in CA even though they were no longer residents. You know … “taxation without representation.” Pres. Clinton and the Congress actually passed legislation that said that YOU – the person in question – determines your domicile and therefore your tax situation.