2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:49-12.10 - Certification By Federal Official To State Treasurer.

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.