USA State residency for taxes?

[AccountantSalary]

If someone were to live in California temporarily, such as for a job contract, at what point would he be liable for state taxes? Is it based on time, income or permanent place of residency, which would be out of state?

 

[Marshall]

Even non-residents of California need to pay California taxes on income earned based on the physical presence of the nonresident individual working in California.