WORCESTER, Mass. - Refund checks from the state's $3 billion in surplus tax revenue will start to head back to Massachusetts taxpayers Tuesday.

About 3 million people are expected to receive a refund in the form of a mailed check or direct deposit. People can expect to see about 14% of what they owed in state personal income tax in 2021.

The money is part of the voter-approved tax cap law, which taxpayers triggered for the first time since 1987. The law requires the Department of Revenue to issue a credit to taxpayers if total tax revenues in a given fiscal year exceed an annual cap tied to wage and salary growth.

State Sen. Ryan Fattman (R-Worcester) said he wasn't sure the legislature would let the rebates go through and he's glad to see it happening.

"Massachusetts has a flat tax, five percent," Fattman said. "So it will be a refund to everybody, irrespective of if you make $300,000 or $30,000. It's a significant amount of money. It will help families pay for groceries, help them pay for oil, for heating, and at this time entering into the late fall and winter, that's really important."

The state set up a website where taxpayers can get an estimate of their refund. A call center is also available to answer questions about the refunds by calling 877-677-9727.