No CA tax would be due for that part of your income
...BUT
When you prepare your CA part-year tax returns, in the CA interview, you will be required to "allocate" what sub-part of each Federal income category set of $$ was received...or earned....during the time you were living in CA. So the income from the IRA liq. would be entered by you as a zero.
But #2...if you took some IRA distributions before leaving CA from that same IRA account, then the 1099-R that the IRA administrator sends out will include just a total $$. So in a situation like that, some part of the yearly total would need to be indicated as CA income during the CA allocation phase of those $$.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
