From CA:
Example 1 – You are a business executive and reside in
New York with your family. Several times each year you
travel to other states for business purposes.Your average
stay is one or two weeks and the entire time spent in
California for any taxable year does not exceed six
weeks.Your family usually remains in New York when you
are traveling for business purposes.
Determination: Under these circumstances, you are not
a California resident because your stays in California are
temporary or transitory in nature. As a nonresident, you
are taxed only on your income from California sources,
including your income for services performed in California
