N.J. Stat. § 46:30B-79.1: Certain claims treated as refund of tax for satisfying debt.

1. If a person is allowed a claim for unclaimed property filed pursuant to R.S.46:30B-77, the Administrator shall treat the payment as a refund of tax for the limited purpose of satisfying debt, if any, through the Setoff of Individual Liability program established pursuant to section 1 of P.L.1981, c.239 (C.54A:9-8.1).

L.2017, c.159, s.1.