N.J. Admin. Code § 18:35-10.2
"Claimant agency or institution" means and includes any agency or institution of the State Government.
"Consolidated debtor file" means the consolidated listing of all debts owed the State as derived from the debtor files of each participating State agency.
"Debt" means any liquidated sum due and owing any claimant agency which has accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum.
"Debtor" means any individual owing money to or having a delinquent account with any claimant agency or institution which obligation has not been adjudicated satisfied by court order, set aside by court order, or discharged in bankruptcy.
"Debtor file" means a list of liquidated accounts for which the claimant agency has exhausted its collection methods. A minimum of $ 25.00 for total debts per individual per claimant agency or institution will be established. This threshold amount is subject to change in future years by the Division of Taxation based upon experience. Accounts involving more than one debtor must be broken down individually, and the debt allocated to each individual by a claimant agency. The list must be supplied by secure electronic transfer file or other input media as approved by the Division of Taxation and contain such information as the Division may require in order to setoff with the beginning of the refund cycle in February. One update of this file will be permitted per agency prior to the homestead rebate cycle in June.
"Division" means the New Jersey Division of Taxation, Department of Treasury.
"Net proceeds collected" means gross proceeds collected through final setoff against a debtor's refund or rebate minus any collection fee charged by the Division to provide for any expenses of the collection effort.
"Rebate" means a homestead property tax rebate or credit pursuant to N.J.S.A. 54:4-8.5 7 et seq.
"Refund" means a refund of an overpayment of taxes paid pursuant to the New Jersey Gross Income Tax Act, 54A:1-1 et seq.
N.J. Admin. Code § 18:35-10.2