Copy of certificate to taxpayers of the entity.
N.J. Stat. § 52:27D-499
in effect10. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026
