Apparently, not to be a citizen for California for the purposes of taxation requires that you have been physically out of the state for 18 month. That you have not maintained a piece of property, a bank account or a social membership, such as in a church, also for 18 months.
A really wealthy guy could do as you suggest. But the average citizen simply cant open multiple bank accounts easily. I had to show up in person with a birth certificate to open an account where I live. If I split my meager savings into 10 accounts, theyd all be local and all reachable by California if they so choose. As somebody once said, Taxes are only for the little people.
Oh, yes...what I describe is a rich man’s game. The fees on all of those transfers would be significant. And managing it would not be difficult—planning it and executing it would take weeks to set up. And likely you would be violating all sorts of laws.
But the folks that do this stuff are not really concerned with their accountants getting pinched.