New Jersey Code § 54:49-12.9

Powers of federal official.
Open in Lexace · Ask the AI about this section
54:49-12.9 Powers of federal official.
3. a. A federal official may:
(1) Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and
(2) Request that the State Treasurer withhold any refund and vendor payment to which the person is entitled.
b. A federal official may certify and request the State Treasurer to withhold a refund or vendor payment only if the laws of the United States:
(1) Allow 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
(2) Provide for the payment of the amount withheld to the State.
c. The Department of the Treasury may retain a portion of the proceeds of any collection setoff as provided under agreement with the federal official.
L.2006,c.32,s.3.

‹ Prev All New Jersey sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.