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.
This is the verbatim text of N.J.S.A. 52:27D-499, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. KyzerLex is not a law firm and this page is not legal advice.