If your out-of-state corporation conducts any business in California, your corporation may have an obligation to file and pay taxes in California. Additionally, California residents are taxed on world-wide income.
Therefore, California residents, who receive income from out-of-state corporations, regardless of whether the corporation conducts business in California, are taxed on the income.

The Law Office of Williams & Associates can assist your corporation and /or you in resolving your California compliance obligations.