[Gay State Conservative]

I'm no expert but it seems to me that if a Kalifornian moves to a low tax state like Texas/Florida/New Hampshire they'd have to get the IRS to assist them in collecting that tax.Also,the government of the low tax state in question would probably challenge the tax.

When an East German was able to escape to West Germany he/she was completely free of the East's shackles.

[logi_cal869]

I don't believe the USC Commerce Clause permits the 'exit tax'. I'd label it as "restrictive upon interstate traffic".

Additionally, 15 USC § 78c(a)(17) states:

interstate commerce
(17) The term “interstate commerce” means trade, commerce, transportation, or communication among the several States, or between any foreign country and any State, or between any State and any place or ship outside thereof. The term also includes intrastate use of (A) any facility of a national securities exchange or of a telephone or other interstate means of communication, or (B) any other interstate instrumentality.

I don't think that the "exit tax" will stand up in court. Indefensible.