Investors & landlords

2 years back, we had few investors with K-1. Has anyone faced the same issue on - Do we need to file state taxes if different states. The K-1 says

 

Q. Do I have to file tax returns in any state in which I do not live?
A. Certain states require unitholders to file tax returns in the states in which the Partnership operates. You should consult with your tax advisor regarding the need to file state tax returns.

 

Is there any place where someone has compiled this list?

 

Thanks