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How California taxes residents, nonresidents, and part-year residents:
California residents - Taxed on ALL income, including income from sources outside California.
Nonresidents of California - Taxed only on income from California sources.
Part-year residents of California - Taxed on all income received while a resident and only on income from California sources while a nonresident.
www.ftb.ca.gov/individuals/fileRtn/Nonresidents_PartYear_Residents.shtml#how_taxed
for details:
www.ftb.ca.gov/individuals/fileRtn/
