That's what California residents might get instead of income tax refunds this year.
Of course, if a taxpayer tried that, well, they'd go to jail.
There's something very much wrong with this. The state takes your money by force out of your paycheck. You discover at the end of the year they took too much. You, of course, have to prove they took too much via your tax return. And instead of returning the money with interest, you get an IOU.
I guess they deserve it, they keep electing these clowns.