N.J. Stat. § 54:49-12.12: Certification by State Treasurer to federal official.

6. A certification by the State Treasurer to the federal official shall include:

a. the full name and address of the person and any other names known to be used by the person;

b. the social security number or tax identification number;

c. the amount of the tax or non-tax liability;

d. a statement that the debt is past due and legally enforceable in the amount certified; and

e. any other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments.

L.2006,c.32,s.6.