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.