In the rare case of citizenship renouncement state exit taxes apply
Appleby 22 [Andrew Appleby; Associate Professor Of Law at Stetson University; 6/2/22; “No Migration Without Taxation: State Exit Taxes”; https://harvardjol.com/wp-content/uploads/sites/17/2023/02/Appleby.pdf]
Although states have not yet enacted interstate exit taxes, most states indirectly adopt the federal level exit tax discussed immediately above. The vast majority of states with a personal income tax incorporate the federal exit tax through the state’s general conformity to the Internal Revenue Code and by using federal gross or taxable income as a starting point for the state tax computation.74 Thus, in the relatively rare case that an individual is subject to the federal exit tax, they will generally also be subject to a de facto state exit tax because the income that is reflected on the federal return will also be reflected on the state return.