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Your state tax refund would only have been issued to you either by the state mailing a refund check to the address on your state tax return or the refund would have been direct deposited into a bank account that you had designated.
If someone stole your refund after the refund had been issued then your only recourse is to file a police report for the theft of funds.
If the state deposited the funds into an account with numbers different than what you provided, that is the state's mistake and they should make you whole.
However, if you gave the wrong bank numbers, or you used the bank account of a friend who won't give you the money, that is a matter for the police, but not the state tax department, because they did what you asked. If someone stole a check from your mailbox and deposited it fraudulently, that would be a matter for the police, the Postal Inspector, or possibly the fraud department at the receiving bank (depending on how obvious the fraud was).
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