AZ Form 313 (2001) Page 5 of 6
Part XIII
Available Credit Carryover From Taxable Years 1996, 1997, 1998 and 1999
NOTE: If you complete Part XIII, you must also complete Form 300 (corporations) or Form 301 (individuals).
(a)
(b)
(c)
(d)
Carryover Credit From
Available Carryover
Taxable Year
Original Credit Amount
Amount Previously Used
Subtract column (c) from column (b)
61
1996 (5 year carryover)
$
$
$
62
1997 (5 year carryover)
$
$
$
63
1998 (5 year carryover)
$
$
$
64
1999 (5 year carryover)
$
$
$
65
Total Available Carryover From Prior Taxable Years: Add the amounts on lines 61 through
64 of column (d), and enter the total. Individuals also enter this amount on Arizona Form 301,
Part I, line 10. Corporations, including S corporations that elected to take the credit, enter
this amount on Arizona Form 300, Part I, line 8........................................................................
$
Part XIV
Credit Recapture Computation
66 Enter the number of AFVs for which you claimed a credit that are no longer eligible for the credit....................................................
66
VEHICLE 1
VEHICLE 2
VEHICLE 3
67 Enter the Vehicle Identifi cation Number (VIN) for
each AFV that no longer qualifi es for the credit .......... 67
68 Enter the date on which the AFV was placed into
service ........................................................................ 68
69 Enter the date on which the event that caused the
recapture occurred...................................................... 69
70 Enter the amount of credit for which each AFV
was eligible ................................................................. 70 $
$
$
71 Amount of credit subject to recapture: If the date on
line 69 is within 12 months from the date on line 68,
multiply the amount on line 70 by 100% (1). If the
date on line 69 is more than 12 months but within
24 months from the date on line 68, multiply the
amount on line 70 by 66 2/3% (.666). If the date on
line 69 is more than 24 months but within 36
months from the date on line 68, multiply the amount
on line 70 by 33 1/3% (.333)....................................... 71 $
$
$
72 Add the amounts on line 71 in each column, and enter the result..........................................................................................
72
00
Part XV
Lessor/Lessee Information for Credit Recapture
Yes
No
73 Have you entered into a lease agreement for any AFV listed on Part XIV, line 67 that provides that the lessor may share the credit
with the lessee? ..................................................................................................................................................................................
If you answered, “No”, skip lines 74 through 80.
Lessor
Lessee
If you answered, “Yes”, complete lines 74 through 80
74 Is this form being completed by the lessor or the lessee? Check the applicable box........................................................................
If this form is being completed by the lessor and you have entered into lease agreements with multiple lessees for AFVs listed on
line 67, complete a separate schedule for each lease that shows the information requested on lines 75 through 80 below. Attach
these schedules to Form 313 when you fi le your return.
75 Name of lessor:
76 Lessor’s TIN:
77 Lessor’s share of the amount of credit recapture on Part XIV, line 72................................................................................................
77
00
78 Name of lessee:
79 Lessee’s TIN:
80 Lessee’s share of the amount of credit recapture on Part XIV, line 72 ...............................................................................................
80
00
ADOR 91-0072 (01) slw
ADOR 91-0072 (01) slw