{"data":{"id":"us-nj/n.j.-stat.-54-49-12.12","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:49-12.12","heading":"Certification by State Treasurer to federal official.","body":"6.\tA certification by the State Treasurer to the federal official shall include:\na.\tthe full name and address of the person and any other names known to be used by the person;\nb.\tthe social security number or tax identification number;\nc.\tthe amount of the tax or non-tax liability;\nd.\ta statement that the debt is past due and legally enforceable in the amount certified; and\ne.\tany other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments.\nL.2006,c.32,s.6.","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":"510e60d32e0c23ff597cdee35e96b0dc6c8e37faaf26f84691bf7e70b75b255b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-49-12.11","next":"us-nj/n.j.-stat.-54-49-13"},"notice":"GroundRules: Original legal text. Not legal advice."}