Either way works for me.
I’d prefer it took place as you suggest here.
I had a condo in San Jose and sold it at a loss. Since that wiped out any tax liabilities I had for the year, I didn’t bother filing a state return. Then I moved to Seattle.
The California taxing authority actually tracked me down in Washington and started sending me threatening letters for a missing tax return. I tried to tell them I owed them nothing. Eventually, I got a letter telling me I’d be arrested if I ever came into the state again. So far, I’ve managed to avoid it. It isn’t exactly Merle Haggard’s The Fugitive, but it is a life of exile. LOL