California may follow up with former residents to determine whether they have severed ties with California, are temporarily away, or continue to have California income or residency and just haven't filed a return.
The California Franchise Tax Board (FTB) also conducts residency audits to ascertain whether a taxpayer is a California resident, a non-resident, or a part-year resident, to determine the correct amount of that taxpayer's California income tax obligation.
The California Residency and Sourcing Technical Manual explains the residency laws, terms, and concepts.
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