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After you file
since this is your state, it likely relates to prior years' unfiled returns. (timing is purely coincidental). the state will take your federal refund to satisfy what it thinks you owe. it has other avenues to collect including garnishing wages, seizing bank accounts, placing liens on assets you own. any or all of these can happen if you do not respond by the deadline. generally, this notice would only be sent if you ignored previous notices.
each year stands on its own so you needed to file 2018 and 2019 returns. if you haven't filed federal either, expect a notice from the IRS though it can take years to be sent out.
if you are going to have trouble responding in time, you may want to seek the help of a tax pro or use
The Audit Defense service is provided by TaxResources, Inc., also called TaxAudit.com, in partnership with TurboTax. If you paid for Audit Defense and you received a notice, call TaxResources, Inc. at 877-829-9695, or report your notice on their website at http://intuit.taxaudit.com/. Do not contact the State until you have spoken to TaxResources. this all depends on how much time you have to respond fully.
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