New Jersey Statutes 54:49-12.9. Powers of federal official
Terms Used In New Jersey Statutes 54:49-12.9
- 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) 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.