Taken from California Instructions for Schedule S, Section D

Section D (Certain States)

California nonresident individuals...that are residnets of one of the following states or US possessions and paid a net income tax to that state or US possission on income that is also taxed by California may claim the other state tax credit:

Arizona
Guam
Indiana
Oregon
Virginia

California nonresidents are residents of any state or US possession not listed may not claim this credit.