Arizona Form 313 - 2001 Alternative Fuel Vehicle (Afv) Credit Instructions

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Arizona Form
2001 Alternative Fuel Vehicle (AFV) Credit
313
NOTE:
There may be a compliance audit when the
must use liquefied petroleum gas for at least 50% of the
department processes this credit form. This will cause a
fuel used in the vehicle. For months 25 through 36, the
longer than normal processing time for your return.
vehicle must use liquefied petroleum gas for at least 50%
of the fuel used in the vehicle.
Phone Numbers
If the vehicle is a bi-fuel vehicle that operates on
compressed natural gas (CNG), the vehicle must use a
If you have questions, please call one of the following numbers:
certain percent of CNG for a period of 36 months. For
Phoenix
(602) 255-3381
the first 12 months, the vehicle must use CNG for at
From area codes 520 & 928 toll-free
(800) 352-4090
least 25% of the fuel used in the vehicle. For months 13
Form orders
(602) 542-4260
through 24, the vehicle must use CNG for at least 33 1/3%
Forms by Fax
(602) 542-3756
of the fuel used in the vehicle. For months 25 through 36,
Recorded Tax Information
the vehicle must use CNG for at least 50% of the fuel
Phoenix
(602) 542-1991
used in the vehicle.
From area codes 520 & 928 toll-free
(800) 845-8192
The vehicle must comply with the emissions inspection
Hearing impaired TDD user
requirements for alternative fuel vehicles prescribed in
Phoenix
(602) 542-4021
Arizona Revised Statutes, Title 49, Chapter 3, Article 5.
From area codes 520 & 928 toll-free
(800) 397-0256
Credit Recapture
You may also visit our web site at:
Credit Provisions
The department is required to disallow the credit or to
recapture the credit if any of the following occur:
For 2001 calendar year taxpayers, Arizona law allows an
The taxpayer transfers the vehicle to any person, other
alternative fuel vehicle (AFV) credit for the following.
than a member of the taxpayer’s immediate family or a
For purchasing or leasing a new AFV during the taxable
person who resides in the same household as the
year for use in Arizona.
taxpayer, within 36 months after the initial registration
of the vehicle as an AFV. The recapture will not apply
For incurring expenses during the taxable year for
if the vehicle is transferred because the vehicle is
converting a new or a used conventionally fueled
demolished or if the taxpayer dies before the end of the
vehicle to operate on alternative fuel for use in Arizona.
36-month period.
No AFV credit (except for carryovers from taxable years
The vehicle is registered in Arizona for less than 36 months.
1999 and prior) is allowed for taxable years ending after
December 31, 2001.
If a bi-fuel vehicle that operates on liquefied petroleum
gas does not use liquefied petroleum gas for at least
Eligibility Requirements
50% of the fuel used in the vehicle for the first 12
months, at least 50% during months 13 through 24, and
To be eligible for an AFV credit, all of the following must apply:
at least 50% during months 25 through 36.
You must have placed the order to lease, purchase
If a bi-fuel vehicle that operates on CNG does not use
and/or convert the vehicle before October 20, 2000.
CNG for at least 25% of the fuel used in the vehicle for
Purchases made, orders placed, or contracts entered into
the first 12 months, at least 33 1/3% during months 13
after October 19, 2000 are not eligible for a credit.
through 24, and at least 50% during months 25 through 36.
You must have filed Arizona Form, Notice of Intent to
The vehicle fails to comply with the emissions
Claim Alternative Fuel Credit or Opt Out Payment, to
inspection requirements for alternative fuel vehicles
the Office of Alternative Fuel Recovery/Department of
prescribed in Arizona Revised Statutes, Title 49,
Revenue by January 2, 2001.
Chapter 3, Article 5.
The taxpayer must have paid in full for the vehicle
If any of the above occurs, the credit recapture will be
before December 1, 2000.
calculated as follows:
You must apply for a grant from the Arizona
If the date of the event that causes the recapture is within the
Department of Commerce/Department of Revenue to be
first full year after the vehicle is placed in service, 100%.
eligible for a credit for an AFV. In the case of a leased
vehicle, the lessee must apply for a grant in order for the
If the date of the event that causes the recapture is within the
lessee and the lessor to be eligible to share the credit,
second full year after the vehicle is placed in service, 66 2/3%.
unless the lessee is a governmental agency.
If the date of the event that causes the recapture is within the
The taxpayer cannot transfer the vehicle to any person,
third full year after the vehicle is placed in service, 33 1/3%.
other than a member of the taxpayer’s immediate family
Equitable Relief
or a person who resides in the same household as the
taxpayer, for 36 months after the initial registration of
If the taxpayer transfers the vehicle to any person, other than
the vehicle as an AFV.
a member of the taxpayer’s immediate family or a person
The vehicle must be registered in Arizona for 36 months.
who resides in the same household as the taxpayer, within 36
If the vehicle is a bi-fuel vehicle that operates on liquefied
months after the initial registration of the vehicle or if the
petroleum gas, the vehicle must use liquefied petroleum
vehicle is registered in Arizona for less than 36 months, or
gas for at least 50% of the fuel used in the vehicle for 36
fails to meet the fuel usage or emission requirements, the
months from the date the vehicle was initially registered
taxpayer may be eligible for equitable relief if both of the
as an AFV. For the first 12 months, the vehicle must use
following apply:
liquefied petroleum gas for at least 50% of the fuel used
in the vehicle. For months 13 through 24, the vehicle

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