New Jersey § 54a:9-8
Full text of New Jersey New Jersey Statutes § 54a:9-8, with citation guidance and answers to common questions.
§ 54a:9-8.
a. Whenever any taxpayer or resident shall be entitled to any refund of taxes pursuant
to the “New Jersey Gross Income Tax Act” ( N.J.S.54A:1-1 et seq. ), including an earned income tax credit provided as a refund pursuant to P.L.2000, c. 80 ( C.54A:4-6 et al.), or whenever any individual is eligible to receive a rebate pursuant to section 3 of P.L.2020, c. 94 ( C.54A:9-30 ), or a homestead rebate or credit pursuant to P.L.1990, c. 61 ( C.54:4-8.57 et al.), P.L.1999, c. 63 ( C.54:4-8.58a et al.), P.L.2004, c. 40 or P.L.2007, c. 62 ( C.18A:7F-37 et al.), and if the rebate or credit is not required to be paid over to the municipal
tax collector under the provisions of section 8 of P.L.1990, c. 61 ( C.54:4-8.64 ), and at the same time the taxpayer or resident shall be indebted to any agency or
institution of State Government, to the Victims of Crime Compensation Board for the
portion of an assessment ordered pursuant to section 2 of P.L.1979, c. 396 ( C.2C:43-3.1 ) for deposit in the Victims of Crime Compensation Board Account or restitution ordered
to be paid to the board pursuant to N.J.S.2C:44-2 for deposit in the Victims of Crime Compensation Board Account, or for child support
under Title IV-A, Title IV-D, or Title IV-E of the federal Social Security Act ( 42 U.S.C. s.601 et seq. ), or other indebtedness in accordance with section 1 of P.L.1995, c. 290 ( C.2A:17-56.11b ) the Department of the Treasury shall apply or cause to be applied the refund, homestead
rebate or credit, or all, or so much of any or all as shall be necessary, to satisfy
the indebtedness. Child support indebtedness shall take precedence over all other indebtedness. The Department of the Treasury shall retain a percentage of the proceeds of any
collection setoff as shall be necessary to provide for any expenses of the collection
effort. b. A State department or agency which is owed a debt shall notify the Department of
the Treasury of the existence of the debt and shall request that the Department of
the Treasury execute a setoff as provided for in this section.
Frequently Asked Questions About New Jersey § 54a:9-8
What does New Jersey Statutes § 54a:9-8 cover?
Section 54a:9-8 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54a:9-8?
A common citation format is "New Jersey Statutes § 54a:9-8" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54a:9-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.