Which is the state of legal residence?

The state of residence is the state in which you reside. If your father's residence is in CA, his legal residence is CA. If he resides in Louisiana, but works in CA for a portion of the year, his legal residence is Louisiana.

Another way to determine this, would be to ask what state his driver's license is issued from since your driver's license is supposed to be issued in the state of residence.

P.S. If you reside in one state, but work in another, you owe taxes in both states.

If he moved to CA with the intent not to return, if he receives his mail, driver license and is registered to vote in CA then CA is his state of residence. He may own a home in LA still, but as long as he meets the above criteria he is a

resident of CA. If he divides time equally between the two states, the question probably turns on where his job is and where he earns his income.

"Noun 1. legal residence - (law) the residence where you have your permanent home or principal establishment and to where, whenever you are absent, you intend to return; every person is compelled to have one and only one domicile at a time; "what's his legal residence?"

domicile

Only licensed lawyers may give legal advise. I am not a lawyer.

Why would he pay taxes to Louisiana if he doesn't live there?