Michigan Tax Liability - Meaning of question by TTax

TTax asks:

"If your AGI for 2023 exceeded $150,000 (or $75,000 if married filing separately), enter 110% of your 2023 Michigan tax. If you did not have a tax liability last year, enter zero."

Screenshot of question

TTaxQuestion Liability.png

 

 

 

My AGI exceeded that amount but I overpaid Michigan and got a MI refund. Is the "liability" referring to owing additional tax beyond Quarterly & Carried forward amounts for the tax year or just having any tax liability for the year?