When I left California 3-1/2 years ago, I was expecting a tax problem. I called the State Board of Equalization - they are pretty easy to call - and informed I was leaving. I forwarded an email from my marina stating I was departing with a cover email stating I was not relocating to any other California marina (they would know the following year). And that was that - nothing else. Now, not exactly a valuable boat, but I didn't get the impression the California Tax Nazi's care about value: it's the principle for them.
Usually I don't 'break into jail' but in this case, I think calling them proactively was helpful.
Peter
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Cruising our 1970 Willard 36 trawler from California to Florida
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