{"data":{"id":"us-nj/n.j.-stat.-52-27d-499","jurisdiction":"us-nj","citation":"N.J. Stat. § 52:27D-499","heading":"Copy of certificate to taxpayers of the entity.","body":"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.\nb.\tA taxpayer shall attach a copy of the certificate to any return upon which a credit is claimed under this section.\nc.\tAny credit taken in this section may be subject to audit by the department or the State Treasurer.\nL.2001,c.415,s.10.","path":["TITLE 52 STATE GOVERNMENT, DEPARTMENTS AND OFFICERS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"875bd0fe5c671f893f447b68e0e2e0f6c7f6e103e245aa8aff16dcf5cbe8c9df","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-52-27d-498","next":"us-nj/n.j.-stat.-52-27d-500"},"notice":"GroundRules: Original legal text. Not legal advice."}