I live in California but have rental property in Texas. Why do I need to file state business income tax in Texas this year?

[mycroft52]

Any income earned within a state is subject to taxation, regardless of where you live. Since you don't reside or work in TX, rental property is considered a business entity, held and used for profit. If you lived / worked in the state for part of the year, you would be liable for personal income tax and could file the rental income as part of that return. Bottom line; if someone is making money, the government wants their share,

[moosegirl25]

What if the income is going into a residual trust?