Taxpayers get them. If you paid MA income tax last year, you'll get a refund.

mass.gov page: https://www.mass.gov/info-details/chapter-62f-taxpayer-refunds#frequently-asked-questions-

>Q. Who is eligible to receive a refund?
Anyone who paid personal income taxes in Massachusetts for the 2021 tax year and filed a 2021 state tax return on or before September 15, 2023 is eligible to receive a refund.
Please note that:
Both resident and non-resident filers are eligible.
Non-residents on whose behalf a partnership or S corporation files on a composite basis are eligible.
Fiduciary filers (trusts and estates) are eligible.
​​​​​​​Note: pass-through entities that elected to pay the excise under chapter 63D are not eligible to receive a refund.