The main issue with California is that they try to collect on everyone, and they require a ton of paperwork even if you did make an honest mistake. People who move out of California are often hounded by the tax board. Even something as innocuous as having a storage unit in the state can cause the FTB to still consider you a resident.

I haven’t lived in California for two years, yet I still have to pay them taxes on RSUs that are vesting this month. It’s insane.