Californians know that the state’s tax agency, the Franchise Tax Board or FTB, seems tougher than the IRS. Even if you live somewhere else, you might have heard of the Golden State’s aggressive tax rules and fearsome tax collector. If you owe the IRS and the FTB, it is usually a lot easier to resolve your case with the IRS. Californians also know that if you move out, the FTB may chase you, sometimes for years. Residency fights with the FTB are notorious. The state may say you never left, or if it’s undeniable that you really did leave for good, the FTB may argue about when you left. Say you left a few months before you sold your stock or cash of crypto. The FTB may argue you that were still a tax resident when you sold. Buy a vacation home in California, and stay a little too long? Come into the state and do some work for your non-California employer? It can seem like any connection to California can be enough to get taxed there. But can you truly be outside of California—always—and still face California taxes? Yes, several recent decisions say you can.