The Franchise Tax Board Will try to tell you that you owe money...at least, based on my experience.

I was SFO-based and lived on the other side of the country as a new-hire. After 9-11 and I got furloughed, they tried to tell me I owed taxes from previous years.

One letter to the FTB stopped it. But they will try to scare people into paying.

Arizona did the same thing fifteen years after I finished Air Force Pilot training there (as a non-resident).