> The IRS/state department of revenue won't care, and they won't tell your employer
California FTB very much cares if you are collecting SV salary but are not paying CA taxes by living in LCOL areas. Unless you are a CPA, please do not spread lies.
The state of California can only tax you for the time you lived in California. Now, they may well throw a fit and try to claim you don't live out of state and use your employer information to substantiate it. But legally, they would not be able to keep you from getting a refund and paying elsewhere.
That article is mostly about business income or investment income like sale of real estate in California. It does not apply to people living outside of California and earning wages from California based companies. Imagine all the Tesla employees in Texas and other states. They would all be paying California income tax, which is of course not the case.
Your employers makes you sign some document about your place of residence in order to determine your salary. If you say California there, then I am sure CA-FTB will have standing when they come after you for unpaid taxes. Or, you might be perjuring yourself in some way. (IANAL so won't commit to the exact legal definition of that word).
California FTB very much cares if you are collecting SV salary but are not paying CA taxes by living in LCOL areas. Unless you are a CPA, please do not spread lies.