Not a tax expert but IIRC since they were earned in CA, they generally are taxed when they result in a net gain of some sort (e.g. sold directly or exercised). Go to Section E of the FTB's publication 1100.
urgh maybe I should talk to a tax expert. The section discusses NSOs but I have ISOs. I also don't know how it's impacted by the fact that the company I work for is based in Boston (options were granted after I moved to Cali though), and I'm mainly curious as to how it would be impacted if I move to an income-tax-free state before the options vest
