The Set-Off of Individual Liability Program (SOIL) was established in 1981 by P.L. 1981, c239. This program assists other State, county and local agencies, and the Internal Revenue Service (IRS) in their collection efforts by setting-off the Gross Income Tax refund and/or Homestead Rebates of taxpayers who are indebted to participating agencies. It also administers the set-off program that permits the State to take payments due State vendors who owe taxes without the need to file a Certificate of Debt. As of 1998, there are 49 State agencies, 24 county agencies, 10 State colleges, the IRS, and 598 municipal tax collector offices participating in the Program.

Contract Management serves as the liaison between the contract vendors and the agencies and managing two major collection contracts, PAYCO American Corporation and Lockheed-Martin IMS. Since 1993, PAYCO has been contracted to provide services for collecting deficient taxes for the Division of Taxation. Since 1996 Lockheed-Martin IMS has been contracted to provide services for collecting New Jersey Merit Rating Plan surcharges for the Division of Motor Vehicles. The unit also ensures that the contract vendors' activities comply with the provisions of the contracts and monitors collection activities of the contract vendors.