{"data":{"id":"us-nj/n.j.-stat.-54-49-12.9","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:49-12.9","heading":"Powers of federal official.","body":"3. a. A federal official may:\n(1)\tCertify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and\n(2)\tRequest that the State Treasurer withhold any refund and vendor payment to which the person is entitled.\nb.\tA federal official may certify and request the State Treasurer to withhold a refund or vendor payment only if the laws of the United States:\n(1)\tAllow the State Treasurer, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be authorized to offset federal payments to collect delinquent tax and non-tax debts owed to the State; and\n(2)\tProvide for the payment of the amount withheld to the State.\nc.\tThe Department of the Treasury may retain a portion of the proceeds of any collection setoff as provided under agreement with the federal official.\nL.2006,c.32,s.3.","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":"41ccd1562cb66118530bc7540b15ba3a3e954736ba2e7253dcbc5a2b56d6cd0a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-49-12.8","next":"us-nj/n.j.-stat.-54-49-12.10"},"notice":"GroundRules: Original legal text. Not legal advice."}