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11. The Director of the Division of Taxation shall promulgate rules and regulations for the purpose of carrying out the provisions of this act.

12. Based on information received from the Directors of the Divisions of Unemployment and Disability Insurance and Public Welfare, the Director of the Division of Taxation shall submit to the Governor and the Legislature no later than April 1, in each year beginning with 1981 and ending with 1984, a detailed report relating to the cost effectiveness of the "Wage Reporting Act" and any legislative recommendation pertaining thereto.

15. This act shall take effect immediately, provided, however, that the first quarterly report to be filed shall be for the quarter next commencing at least four months from the effective date of this act. This act shall expire September 1, 1984, but the reporting provisions of sections 3, 4, and 7 of this act shall expire July 31, 1984.

CH. 417, l. 1981, GARNISHMENT OF UNEMPLOYMENT INSURANCE BENEFITS

2. Every order of a court for alimony, maintenance or child support payments shall include a written notice to the payer stating that the order may be enforced by an income execution upon the commissions, earnings, salaries, wages and other current or future income due from the payer's employer or successor employers and upon the unemployment compensation benefits due the payer and against debts, income, trust funds, profits or income from any other source due the payer.

CH. 453, l. 1981, GROSS INCOME TAX CREDIT FOR EXCESS CONTRIBUTIONS

2. a. Any employee who is a taxpayer and entitled, pursuant to the provisions of R.S.43:21-7(d)(3) or section 1 of P.L. 1944, c.81 (C. 43:21-14.1), to a refund of contributions deducted during a tax year from his wages shall, in lieu of such refund, be entitled to a credit in the full amount thereof against the tax otherwise due on his New Jersey gross income for that tax year if he submits his claim for the credit and accompanies that claim with evidence of his right to the credit in such manner as the Director of the Division of Taxation may by regulation provide. In any case in which the amount, or any portion thereof, of any credit allowed hereunder results in or increases an excess of income tax payment over income tax liability, the amount of such new or increased excess shall be considered an overpayment and shall be refunded to the taxpayer in the manner provided by subsection (a) of N.J.S. 54A:9-7.

b. On the first day of each month, or at such other time as the director shall determine, the director shall forward to the Division of Unemployment and Temporary Disability Insurance a statement of the total amount of credits actually allowed pursuant to subsection a. of this section during the preceding month or period covered by the statement. Such statement shall indicate the totals of credits allowed on claims and shall be accompanied by such documents as the director and the Director of the Division of Unemployment and Disability Insurance shall prescribe. Moneys