It's a very tempting thing to try and relive your glory days when you get a little older and you worry that people have forgotten all about you.
There certainly is a lot of political pressure for states to adopt the new federal tax codes. But there is no law that requires them to do so.
Elephants can live to an age of up to 70 or 80 years and they have a good memory. It could be they come across an area that is experiencing a drought. Then they continue on their path and run into people.