Section 54:49-12.10 - Certification by federal official to State Treasurera. A certification by a federal official to the State Treasurer shall include: (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.Added by L. 2006, c. 32, s. 4, eff. 7/8/2006. L. 2006, c. 32, s. 8, states, "This act shall take effect immediately, provided however that sections 2 through 6 shall remain inoperative until the State Treasurer enters into the agreement authorized in section 1."