A) An article on Investopedia, that has a section about taxes in general, but not about California tax in particular.
B) A comment from someone on HN talking specifically about California tax law.
C) A publication by the California Franchise Tax Board.
Which would you pick?
If you chose B, check out my earlier comment.
If you chose C, check out https://www.ftb.ca.gov/forms/misc/1004.html
Not sure why you would choose A, as it's neither specific to California taxes, nor is it an authority.