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New Jersey Statutes, Title: 52, STATE GOVERNMENT, DEPARTMENTS AND OFFICERS
Chapter 27d: Establishment
Section: 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 section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 52:27d-499 (if available):
Court decisions that cite this statute:
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