"students who are residents of
California leaving this state to attend an out-of-state
school do not automatically become nonresidents, nor
do students who are nonresidents of California coming
to this state to attend a California school automatically
become residents. In these situations, individuals must
determine their residency status based on their facts and
circumstances, as described in Section G, Guidelines
for Determining Reside"
Page 5 https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf
