I just learned that California ranks 49th out of 50 in the quality of tax administration, according to the Council on State Taxation. Also, I just read an eye-opening column about how California government agencies often “cheat on the way that they collect taxes.”
This is one of many reasons why I say that if you have a business in California, it is understandable that you wish to leave the state.
To understand the “who, what, when, where and why” companies & people are exiting the state in big numbers, see the comprehensive report “Why Companies Leave California” https://spectrumlocationsolutions.com/california/
See the column entitled, “Government compounds insult by cheating on tax collections.” https://www.presstelegram.com/2019/08/04/government-compounds-insult-by-cheating-on-tax-collections/