1. If a person is allowed a claim for unclaimed property filed pursuant to R.S.46:30B-77, the Administrator shall treat the payment as a refund of tax for the limited purpose of satisfying debt, if any, through the Setoff of Individual Liability program established pursuant to section 1 of P.L.1981, c.239 (C.54A:9-8.1).
N.J. Stat. Ann. § 46:30B-79.1
Certain claims treated as refund of tax for satisfying debt
Known as the Uniform Unclaimed Property Act
The act spans §§ 46:30B-1 to 46:30B-99 (136 sections).
L.2017, c.159, s.1.
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.