For the most part, the same rules that apply to federal taxes also cover state income taxes - with one peculiar glitch. Most, if not all, states require you to file an amended state tax return whenever your federal tax liability for a given year changes (perhaps as a result of an audit). Some courts hold that when you fail to file an amended state return in this situation, your initial state return is deemed "unfiled." The result is that your entire state tax -- and not just the amount that would have been added had you amended the state return -- can no longer be discharged in a Chapter 7 filing.
You really need to talk to your lawyer.

