New state tax record not effective with new state address effective date

EBS HCM r12.2.11 rup18

Oracle experts - I would like your feedback if this is intended functionality as I cannot find any references to our situation.

Current employee moves to a new state for residency.

The new state tax record is showing an effective date of either the first assignment conversion record or the date of hire - not the address effective date.

Why is the new state address effective date not displayed on the new state tax record?

I'm attaching a document with the scenarios and screenshots outlined.

Thanks for any input you can provide. Laura