You can choose not to pay it, but it would not be advisable
to do so.
If you have a balance due and do not pay it before the due
date, there will be penalties and interest added to the balance due. Then if you are due a refund in future tax
years, the state will certainly take that refund to pay your previous balance
plus penalties and interest.
It may seem insignificant, but if the tables were turned and
you were owed a $1 refund, would you expect to receive it?
