CA Franchise Tax Board is the WORST. They put the IRS to shame.
Which is why we moved to a Red Tate with no state income tax.
but they have been making noises about getting money out of former people who worked in CA that had part of their retirement benefits earned in CA. They consider it is income derived in CA that they have a right to.
The state has hundreds of state employees that are dedicated to target non-California businesses and former citizens who are out of state.
Means they will be coming after YOU regardless of where you moved in order to pay for their continued largesse.