Not to be a lurker on a UPS thread but I had the problem big time when I was LA based. If they come after you get a letter from your flight mgmt on letter head stating that you only come to CA to start trips and none of your money is generated in CA, you are an airline pilot. This was a real nightmare for me. CA was threatening wage garnishment, incarceration...It took me 6 months of calling them and sending them fax's before I finally spoke to the right person there and got it cleared up. Good luck, they are a bunch or @$$ ####'s trying to pay for their bankrupt welfare state.