IRS pub 525. See page 25 example 29.......
https://www.irs.gov/pub/irs-pdf/p525.pdf
You claimed the standard deduction on your 2022 federal income tax return. In 2023,you received a refund of your 2022 state income tax. Don’t report any of the refund as income because you didn't itemize deductions for 2022.
