If you move from California which has state tax to a state which has no state tax and you take steps to establish residency in the new state, then for the year that you move, you will file a Part-year/Non Resident California tax return which will include any income, including IRA distributions, that you had during the time that you were a California resident. After you become a resident of the new state you follow the tax laws, if any, of that state.
