[I Was Just Wondering About] NY Delaying Income Tax Refunds

So, Governor Patterson wanted to delay the tax refunds owed to New York state residents. The state tax refund is owed to residents because it’s money originally paid to the state that never should have been; so that money wouldn’t be the state’s to hold. I’m just a layman when it comes to the realms of policy and politics, but isn’t taking and keeping something that isn’t yours called stealing?