All those changes in our tax code would make a difference.

WHITEHOUSE: The White House

The bigger difference actually has to do with how people inside California are treated by the tax code.

WHITEHOUSE: Town Hall in Los Angeles

The difference now is that Obama keeps talking up tax reform even as he loads the code with more goodies.

FORBES: Obama Proposes Tax 'Deform'

Many business owners blame the complex tax code, which doesn't offer black-and-white standards for telling the difference.

WSJ: Payroll Audits Put Employers on Edge

This is just a guess though and the coding notices in support of the K60 code and the 170P code would indicate exactly what was being deducted for state pension and other taxable income and where the difference has arisen, which could be due to a number of things.

BBC: Fergus Muirhead