• VSCode Version: 1.42.1
• OS Version: Win 10 / Linux
• Git CLI version: 2.11

Steps to Reproduce:

1. mkdir testrepo && cd testrepo
2. echo "testcontent" > testfile
3. git add .
4. git commit -a -m "initial commit"
5. git log --oneline

Result:
e9cba6f (HEAD -> master) Initial commit

Adding a tag

1. git tag -a 1.0.0 -m "Version 1.0.0"
2. git log --oneline

Result:
e9cba6f (HEAD -> master, tag: 1.0.0) Initial commit

Calling extensions.getExtension<GitExtension>('vscode.git')!.exports.getAPI(1).repositories[0].state.refs returns the following:

[
    {
        "name": "master",
        "commit": "e9cba6fa041b7d8f53ce8365835695cee25be935",
        "type": 0
    },
    {
        "name": "1.0.0",
        "commit": "099eb26e234e6742bf000b756bc58ee8a8d4f8ba",
        "type": 2
    }
]

While commit "099eb26e234e6742bf000b756bc58ee8a8d4f8ba" does not exist in the repository