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.