Account after trial in one US state (not a state where you’ll be leaving) (9)

I believe the answer is:

intestacy

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'account after trial' is the definition.
The definition suggests a singular noun which matches the answer.

'one us state not a state where you'll be leaving' is the wordplay.
I cannot quite understand how this works, but
'one' could be 'i' (Roman numeral) and 'i' is found within the answer.
an anagram of 'state' is 'testa' which is located in the answer.
This may be the basis of the clue (or it may be nonsense).

'in' acts as a link.

Can you help me to learn more?

I've seen this clue in The Independent.

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