6.   A certification by the State Treasurer to the federal official shall include:

   a.   the full name and address of the person and any other names known to be used by the person;

   b.   the social security number or tax identification number;

   c.   the amount of the tax or non-tax liability;

   d.   a statement that the debt is past due and legally enforceable in the amount certified; and

   e.   any other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments.

   L.2006,c.32,s.6.