Originally Posted by
Dog Breath
The opposite is somewhat true also. The CA Franchise Tax Board may try to collect from you if you are domiciled in CA and live elsewhere. In the end, you won't have to pay, but they sure will try their best to get their hands on your money.
California is VERY aggressive. I've heard something about calculating the actual time you spend in CA airspace but have never bothered to confirm it. I've heard if you spend over 50% of your flying time over CA you are liable for CA taxes but find it hard to fathom. Perhaps someone else wants to look it up.