If you have a permanent domicile in the State of California, then you are a resident of CA. State
of Legal Residence and “domicile” mean the same thing - they are
interchangeable terms. This is the place you consider as your true, fixed and
permanent home/abode. It is the state to which you intend to return
after a temporary absence. If you go to Colorado temporarily for work, school, vacation, etc., then
return to CA, where you still have a residence, you are a resident of CA for
tax purposes.
