New Jersey Statutes 54:49-12.10. Certification by federal official to State Treasurer
Terms Used In New Jersey Statutes 54:49-12.10
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
(1) the full name and address of the person and any other names known to be used by the person;
(2) the social security number or federal tax identification number;
(3) the amount of the non-tax liability; and
(4) a statement that the debt is past due and legally enforceable in the amount certified.
b. The 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.
c. The State Treasurer shall:
(1) withhold a refund or vendor payment that is due a person whose name has been certified by a federal official;
(2) in 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;
(3) pay to the federal official the lesser of:
(a) the entire refund and/or vendor payment; or
(b) the amount certified; and
(4) pay any refund or vendor payment in excess of the certified amount to the person.
L.2006,c.32,s.4.