As I know it depends if the state variable can be replaced with nonlinear combination of other state variables through solving nonlinear algebraic equations in order to make all new state variables in the following sort (or similar to that) or not:
The best book on the subject is Isidori's work. There was feedback linearization, observers with linear error dynamics, and zero dynamics topics for SISO nonlinear systems. Read Appendix A, Chapters 1 and 4 to get started.
State space equation can be converted to CCF by using Taylor series expansion and formation of state transition matrix.The resultant vector matrix equation involves state variable and control variable. The similar approach is followed in case of Kalman filter.