Section 52:27D-499 - Copy of certificate to taxpayers of the entitya. 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. P.L. 2001, c. 415, s. 11, provides: "This act shall take effect on the first day of the next State fiscal year after its enactment."