Deferred Compensation

If deferred comp from a former employer is paid over 3 years, is that income taxable in the state where earned (former work location) or where you live when receiving the payment a few years later? I believe if it is taken over 10 years or more, it is taxed in the state of residence when the payments are received, but since this is a 3 year payment, does that mean you have to file a non-resident return in the state where you used to work/live? And could it also be taxed in the state I live in now (NC vs previously GA)?