52:27D-499 Copy of certificate to taxpayers of the entity. 10. a. If a partnership, an S corporation, or a limited liability company qualifies for the credit, it shall provide a copy of the certificate to the taxpayers of the entity. b. A taxpayer shall attach a copy of the certificate to any return upon which a credit is claimed under this section. c. Any credit taken in this section may be subject to audit by the department or the State Treasurer. L.2001,c.415,s.10.
New Jersey Legal Code