{"data":{"id":"us-nj/n.j.-stat.-54-49-12.10","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:49-12.10","heading":"Certification by federal official to State Treasurer.","body":"4.  a.  A certification by a federal official to the State Treasurer shall include:\n(1)\tthe full name and address of the person and any other names known to be used by the person;\n(2)\tthe social security number or federal tax identification number;\n(3)\tthe amount of the non-tax liability; and\n(4)\ta statement that the debt is past due and legally enforceable in the amount certified.\nb.\tThe 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.\nc.\tThe State Treasurer shall:\n(1)\twithhold a refund or vendor payment that is due a person whose name has been certified by a federal official;\n(2)\tin 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;\n(3)\tpay to the federal official the lesser of:\n(a)\tthe entire refund and/or vendor payment; or\n(b)\tthe amount certified; and\n(4)\tpay any refund or vendor payment in excess of the certified amount to the person.\nL.2006,c.32,s.4.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"c03ff5ceaaef175cf7d09bd00cfb078e1601593576db85c6bf6584f33a915d36","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-49-12.9","next":"us-nj/n.j.-stat.-54-49-12.11"},"notice":"GroundRules: Original legal text. Not legal advice."}