USA Exclusion of gain from sale of principal residence in California? North Carolina?

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I have a quick question regarding exclusion of gain from sale of principal residence...mainly for state tax. I had thought that this same exemption applied to state taxes as well (particularly CA) but I was unable to find anywhere specifically. Can anyone point me in the right direction as to whether the below exemption applies to states as well (NC & CA) to include the extension provided to active duty military? I fall under the federal rules but wanted to make sure it applies to states as well.

Thanks!

Mike

26 U.S. Code § 121 - Exclusion of gain from sale of principal residence
(a)Exclusion
Gross income shall not include gain from the sale or exchange of property if, during the 5-year period ending on the date of the sale or exchange, such property has been owned and used by the taxpayer as the taxpayer’s principal residence for periods aggregating 2 years or more.

(B)Maximum period of suspension
The 5-year period described in subsection (a) shall not be extended more than 10 years by reason of subparagraph (A).
 

Drmdcpa

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Both states conform to IRC section 121 as I understand ir
 

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