I don't know about OR, whether it taxes its residents on worldwide income (including for example pension reported on 1099-R, benefits once earned in CA).  Thus no comment if there WAS a question.

I have a Martian client, worked all his life in Mars, even helped NASA in retrieving the pieces from the thingie that landed on Mars.  He moved to California.  His pension from Mars is taxable for CA tax purposes.  CA is a worldwide-income-taxable-TYVM state.  (PS don't believe @IRonMaN if he also claims to have a client from Mars.)

In case the above echoes the original posting.