Former National Football League wide receiver Keyshawn Johnson won the last chapter in his income tax fight with the California Franchise Tax Board.

California’s new Office of Tax Appeals rejected the FTB’s request to rehear its claims that Johnson was a California resident from 2000 to 2004. The Feb. 21 decision comes more than a year after the state’s previous tax appeals panel ruled in his favor.

The OTA’s action lets stand a December 2017 decision from the State Board...