N.J. Stat. § 54:49-12.9
Powers of federal official
New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective
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- Citation
- N.J. Stat. § 54:49-12.9, Powers of federal official, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483871
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Full text
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.