With tax filing season under way, Californians last month received significantly more in state income tax refunds than expected, curtailing previous enthusiasm for strong revenues. The nonpartisan Legislative Analyst's Office reported that income tax refunds were 30 percent above the state Department of Finance's estimate for February, normally the third most active refund month of the year after March and April. The reason for concern? As part of the 2009-10 budget solution, lawmakers and Gov. Arnold Schwarzenegger increased income tax withholding. It was an accounting maneuver that gave the state a one-year boost in revenues, with the state repaying the...