Today's WSJ has a good article on cutting your ties with a previous state when you move to a low tax state. Tax Report - WSJ.com
From the article:
Some tips: Don't leave personal items such as family photos and jewelry in a part-time residence or a safe-deposit box in your former home state, and join clubs and execute a new will in your new home state. More red flags for auditors: People with homes in more than one state, especially those with large incomes, and people who made a large sale of a partnership interest or stock in their business shortly after saying they'd moved to a low or no-tax state. . .
From the article:
Some tips: Don't leave personal items such as family photos and jewelry in a part-time residence or a safe-deposit box in your former home state, and join clubs and execute a new will in your new home state. More red flags for auditors: People with homes in more than one state, especially those with large incomes, and people who made a large sale of a partnership interest or stock in their business shortly after saying they'd moved to a low or no-tax state. . .