One time relief from inflation has nothing to do with it. The fact it was based on your 2020 return and is called a tax refund means it could be a tax refund. FTB does not set IRS policy. To date the only IRS statement I have found is in Pub 525. Don't overlook the fact that the FTB in their haste to get it out called it a 1099-MISC rather than 1099-G. I await the IRS ruling.
