Rutgers Law

New Jersey Statutes, Title: 54, TAXATION

    Chapter 49: Tax a debt and lien; preference; proceeds paid to commissioner

      Section: 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.



This section added to the Rutgers Database: 2012-09-26 13:37:56.

Older versions of 54:49-12.10 (if available):

Court decisions that cite this statute: CLICK HERE.