54:49-12.10 Certification by federal official to State Treasurer.
187 words·~1 min read·
/nj/title-54/chapter-49/54-49-12-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.