Arizona Form 313 - 2001 Alternative Fuel Vehicle (Afv) Credit Instructions Page 3
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reasonable satisfaction of the Arizona Department of
include the preparer TIN may be subject to a penalty. Please
Commerce, Energy Office.
check the return to be sure that all required identification
numbers are accurate and written clearly.
If you have questions about whether your vehicle meets one of
these requirements, contact the manufacturer of your vehicle.
Part I - Credit Eligibility
Are There Special Requirements for Leased Vehicles?
See the section titled “Eligibility Requirements” on page 1 of these
•
A taxpayer that leases an AFV must apply for a grant from
instructions for criteria that you must meet to claim the credit.
the Arizona Department of Commerce/Department of
Part II - Credit Intent Notice
Revenue even though the lessee is not eligible for a grant.
In
this
case,
the
Arizona
Department
of
Answer the question on line 1. Check the box for the answer
Commerce/Department of Revenue will issue the person
that applies to you.
an AFV verification. The lessee must apply for a grant in
order for the lessee and the lessor to be eligible to share
To be eligible for an AFV credit, you must have filed Arizona
the credit, unless the lessee is a governmental agency.
Form, Notice of Intent to Claim Alternative Fuel Tax Credit or
•
Opt Out Payment, to the Office of Alternative Fuel
A taxpayer that leases an AFV may not claim a credit
Recovery/Department of Revenue. You must have filed this
for the incremental cost difference.
form by January 2, 2001.
•
A taxpayer that leases an AFV must reduce the amount of
credit allowable under A.R.S. § § 43-1086.B or 43-
If you were unable to file the intent notice by the January 2, 2001
1174.B by the amount of any grant received by the lessor.
deadline, but feel that you are entitled to the credit, you may file
Form 313 with an explanation of why you did not file the intent
•
A person who purchases an AFV and then leases the
form by the deadline. If the department disallows your credit,
vehicle to a governmental entity is entitled to take a tax
you will be billed for any tax, penalty and interest that results
credit for the purchase of the vehicle.
from that disallowance. To avoid penalty and interest charges,
•
A taxpayer that purchases an AFV for the purpose of
you can file your original return without claiming the credit, then
leasing the vehicle cannot take an AFV credit for
file an amended return to claim the credit.
purchasing the vehicle. However, the purchaser may
Part III – Grant Information
split the credit allowed for the lease of the vehicle with
the lessee, as provided in the lease agreement.
Line 2 -
What is Alternative Fuel?
Answer the question on line 2. To be eligible for an AFV
credit, you must first apply for a grant from the Arizona
Alternative fuel is:
Department of Commerce/Department of Revenue. If you
•
•
Electricity
Solar Energy
answered no, STOP. You do not qualify for the credit.
•
•
Natural gas
Hydrogen
•
Liquefied petroleum gas
Line 3 -
•
A blend of hydrogen with liquefied petroleum or natural
If you answered yes to the question on line 2, answer the question
gas that complies with either of the following:
on line 3. To be eligible for the credit for a vehicle that you
1.
Is used in an engine that is certified to meet at a
purchased or converted, you must have received a notice, or
minimum
the
United
States
Environmental
affidavit from the Arizona Department of Commerce/Department
of Revenue. To be eligible for the credit for a vehicle that you
Protection Agency low emission vehicle standard
leased, you must have received an AFV verification from the
under 40 Code of Federal Regulations Section
Arizona Department of Commerce/Department of Revenue. If you
88.104-94 or 88.105-94.
applied for a grant, but did not receive a notice, affidavit, or an
2.
Is used in an engine that is certified by the engine
AFV verification, STOP. You do not qualify for the credit.
modifier to meet the addendum to memorandum 1-A
Line 4 -
of the United States Environmental Protection Agency.
•
If the vehicle is a leased vehicle, answer the question on line 4.
A combination of at least 70 percent alternative fuel and
not more than 30 percent petroleum based fuel and that
General Credit Information
operates in an engine that meets the United States
Environmental Protection Agency low emission vehicle
The credit amount under A.R.S. § § 43-1086.B or 43-1174.B is
standard under 40 Code of Federal Regulations Section
figured as a percentage of the cost of the vehicle or a set dollar
88.104-94, or 88.105-94 and is certified by the engine
amount, whichever is more. Further, the amount of the credit is
also based on the vehicle emission classification, gross vehicle
manufacturer to consume at least 70 percent alternative
weight and whether the vehicle is a new vehicle or a used vehicle.
fuel during normal vehicle operations.
Vehicle Emission Levels
Line-by-Line Instructions
The chart below shows the vehicle emission levels that qualify for a credit.
LEV
low emission vehicle
Enter the names and taxpayer identification numbers (TIN)
ULEV
ultra low emission vehicle
as shown on Form 140, 140PY, 140NR, 140X, 120, 120A,
ILEV
inherently low emission vehicle
120S, 120X, or 165.
ZEV
zero emission vehicle
All returns, statements, and other documents filed with the
SULEV
super ultra low emission vehicle
Department of Revenue require a taxpayer identification
If you are unsure of the emission level of your AFV, check with
number (TIN). The TIN is either a correct social security
your local dealer or manufacturer for the emission certification
number or, for a business, the federal identification number.
level of your specific model.
Paid tax preparers must also include their TIN on forms
where requested. Taxpayers and paid preparers who fail to
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