There is the issue of a Nevada residence living in State but employed by, for example, a California company. I have personal knowledge of a person who was in this situation. The employer withheld money for the employee paid to the California Franchise Board. The employee, being a full-time resident of Nevada, didn't file a California tax return. When California got shirty about not refunding the withholding, the Nevada resident then asked where he was supposed to vote.
One week after that request, in writing, was sent to the California Franchise Board, the individual received two checks, in full, for the withheld funds (but no interest).