N.J. Admin. Code § 18:35-10.1
The purpose of this subchapter is to establish a policy and to provide a system whereby any claimant agency or institution of the State of New Jersey in conjunction with the Division of Taxation shall cooperate in identifying debtors who owe money to the State through its various agencies or institutions and who shall be entitled to any refund of gross income taxes or to a homestead rebate from the Division of Taxation. It is also the intent of this subchapter to establish procedures for setting off against any such refund or rebate, the sum of any debt owed to the State. The procedures contained in this subchapter are designed to comply with 54:50-8 and 54:50-9, the confidentiality provisions of the State Tax Uniform Procedure Law. They also afford the taxpayer opportunity to assert any other legal rights he or she may have prior to final setoff.
N.J. Admin. Code § 18:35-10.1