My state taxes resident trusts.
A resident trust is any of the following:
a. Its settlor (or any of its settlors) was a state resident at the time the trust was created; or
b. All through its taxable year, it consists in whole or in part of real or personal property transferred to it or to another trust by a settlor or other individual, estate or trust that at the time of the transfer was a state resident; or
c. It was created by the will of a decedent who, at the time of his death, was a state resident.
I want to know if I could legally avoid state taxes by hiring an attorney who lives in a no-income tax state to draft the trust in said state, and then gift the attorney money from myself, with the condition that they transfer the money into the trust.