Even if a taxpayer did not receive a California Personal Income Tax Refund in the mail, he or she may still receive Form 1099-G for all of the following reasons except:

A. The refund was directly deposited into his or her bank accountB. The refund was offset for other liabilities such as tax, penalties and interestC. The refund was credited towards estimated tax paymentsD. The refund did not appear on the taxpayers bank statements