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.S. § 46:30B-79.1