Collections is responsible for a comprehensive program for
recovery of delinquent State revenues, for maintaining computerized subsidiary
accounts receivable records, and related work as required.
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.
Management serves as the liaison between the contract vendors and the agencies and managing various collection contracts, including contracts for collecting 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.