54:49-12.10 Certification by federal official to State Treasurer. 4. a. A certification by a federal official to the State Treasurer shall include: (1) the full name and address of the person and any other names known to be used by the person; (2) the social security number or federal tax identification number; (3) the amount of the non-tax liability; and (4) a statement that the debt is past due and legally enforceable in the amount certified. b. The State Treasurer shall determine if a person for whom a certification is received is due a refund of New Jersey tax or a vendor payment. c. The State Treasurer shall: (1) withhold a refund or vendor payment that is due a person whose name has been certified by a federal official; (2) in accordance with the provisions of the offset agreement, notify the person of the amount withheld in satisfaction of a liability certified by a federal official; (3) pay to the federal official the lesser of: (a) the entire refund and/or vendor payment; or (b) the amount certified; and (4) pay any refund or vendor payment in excess of the certified amount to the person. L.2006,c.32,s.4.
New Jersey Legal Code