re: California areas tax revenue implications. How will counties survive?

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Different situation than a bona fide move, as I referred to.

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In a super simple situation where the state clearly knows you moved and have no remaining business sourced there, of course you are going to be in the clear. But if California sees even a crack where you have not 100% notified them that your income is no longer sourced there, they will make you show them before they concede you don’t owe them anything. Sucks but once you have earned income in a state, the onus is typically on you to prove you no longer have income sourced there. If you get a notice, you need to jump through the hoops or they are going to assess tax and take it.

The situation I dealt with was taxpayer sold a Mississippi business in Sept of 2018 for an 8 figures capital gain. They moved to Georgia at the end of August. All of your income is sourced to California while a resident, regardless of the state the income is earned. Louisiana does that as well. Was also taxed in Mississippi. Most people who file resident tax returns in a state will get a credit for taxes paid in other states but some don’t. But California had no clue when the business was sold because it was in Mississippi and they didn't know exactly when she moved. States you used to reside in can access your federal return and inspect them to see income reported there they think should have been sourced there. They saw that 8 figure gain and licked their chops. That was when we needed to prove it was sold a few weeks after she left California.