It is a one time payment and it is not a refund from your tax return it's just based on your prior AGI. FTB page says....."The Middle Class Tax Refund (MCTR) is a one-time payment to provide relief to Californians". From https://www.ftb.ca.gov/about-ftb/newsroom/middle-class-tax-refund/index.html
If it was a refund due to you it would be on a 1099G form, not a 1099Misc.
