54:49-12.9 Powers of federal official.
156 words·~1 min read·
/nj/title-54/chapter-49/54-49-12-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
3. a. A federal official may:
(1)Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and
(2)Request that the State Treasurer withhold any refund and vendor payment to which the person is entitled.
b. A federal official may certify and request the State Treasurer to withhold a refund or vendor payment only if the laws of the United States:
(1)Allow the State Treasurer, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be authorized to offset federal payments to collect delinquent tax and non-tax debts owed to the State; and
(2)Provide for the payment of the amount withheld to the State.
c. The Department of the Treasury may retain a portion of the proceeds of any collection setoff as provided under agreement with the federal official.
L.2006,c.32,s.3.