Will the IRS or state take your tax refund due to delinquent student loans?

Yes the state can take back your refund under the circumstance of your student loans defaulting particularly because it will be one source of repaying your loans. The IRS doesn't take your refund, but instead forwards it to the department in a way to satisfy the debt you owe. For instance, the Department of Education has the ability to transfer your federal/state tax refund to the Department of Treasury in order to pay off as much of your debt as possible. They do this because they'd rather settle debt quickly rather than give out tax refunds to people who normally default on their loans.