When I worked for China Lake NAWS, there was a lawsuit about CA trying to tax people's pensions when they moved to Nevada (no state income tax there). The end result was that CA couldn't tax a pension even if it was earned in CA. (I imagine because if a person moved to a state with a state income tax, then they'd be taxed twice). I can't believe CA even tried something that underhanded.
CA is so liberal with giving money and benefits at the drop of a hat, that I think they are equally aggressive in collecting from anyone who will let them take their money.