Why did I receive New York estimated tax statements if I received a refund from New York State?

[alisonschwabe]

My state refund this year was smaller than last year.

[MayaD]

You may be required to make estimated tax payments if you receive certain taxable income where taxes are not withheld. An example is self employment income or interest and dividend etc..

For more information please check NY Department of Taxation and Finance.