Do your best not to be in a situation where you are going to get a “refund”. A refund is nothing but your overpayment that the gov holds on to, then returns to you.
However, California started issuing IOU’s a couple of years ago. Small business men tried to cash the IOU’s at banks and were told to go pound sand. Also, obamacare has provisions to withhold your refund if you have not paid your fine for not having insurance.
Remember the statement, “As California goes, so goes the country”. Politically we are there already. Now comes the enforcement.
They are going to start deducting the amount “owed” from taxes already withheld. If you are getting no refund, then they will just ask you to pay your remaining tax debt. They excel at collecting taxes due.
No way out.