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.