California ranks right along the bottom with New York and New Jersey as the most tax ridden states in the United States.

The Tax Foundation's Scott Drenkard authored the 2014 Business Tax Climate Index, and says California's tax code is upside down. 

"The common theme in California is, in fact, having high rates on very narrow bases," Drenkard said.

When it should be levy attacks on all of that base at one low rate.

"You don't try to pick winners and losers," he said.

Drenkard says California's tax codes are high, complicated, biased toward certain industries and a drag on the state's ability to compete.

Read more and see how all 50 states stack up.

2014 State Business Tax Climate Index