The Nuts and Bolts of California’s Residency Rules
Article
Tax Notes State
Timothy Noonan and Emma Savino
California’s proposed Billionaire Tax has renewed focus on residency and domicile issues for high‑net‑worth individuals with connections to the state. Hodgson Russ attorneys Tim Noonan and Emma Savino authored a Noonan’s Notes column for Tax Notes State examining California residency rules, audit risk, and the practical considerations taxpayers face when attempting to change domicile.