4. a. 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.

   L.2006,c.32,s.4.