For those that arrive here looking for why 2022 Massachusetts 1099-G (MA 1099-G) is more than their 2021 refund , Massachusetts collected more tax than its cap and refunded 14.0312% of the tax liability.
For me 2022 MA 1099-G number is my 2021 refund + 14.0312% of my liability (a payment which I liked a lot and totally forgot about).
https://www.mass.gov/info-details/chapter-62f-taxpayer-refunds
Cheer!
