54:49-12.12 Certification by State Treasurer to federal official. 6. A certification by the State Treasurer to the federal official shall include: a. the full name and address of the person and any other names known to be used by the person; b. the social security number or tax identification number; c. the amount of the tax or non-tax liability; d. a statement that the debt is past due and legally enforceable in the amount certified; and e. any other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments. L.2006,c.32,s.6.
New Jersey Legal Code