Instructions For Form 328 - Neighborhood Electric Arizona Form Vehicle (Nev) Credit (Page 2 of 4) in pdf

Form 328

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Form AFV-RR, Request for Relief From Alternative Fuel Vehicle

Front and rear turn signal lamps

Requirements , to apply for equitable relief. If you apply for equitable

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Tail lamps

relief when you claim the credit, attach your equitable relief request

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to your income tax return.

Stop lamps

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If the department does not grant you equitable relief and disallows

Reflex reflectors: one red on each side as far to the rear as

your credit, you will be billed for any tax, penalty and interest that

practicable, one red on the rear

results from that disallowance. To avoid penalty and interest

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An exterior mirror mounted on the driver’s side of the

charges, you can file your original return without claiming the credit,

vehicle and either an exterior mirror mounted on the

then file an amended return to claim the credit. If you choose to

passenger’s side of the vehicle or an interior mirror.

claim the credit on an amended return, be sure you attach your

equitable relief request to the amended return.

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A parking brake

Attachments

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A windshield of AS-1 or AS-5 composition that conforms to the

American National Standard Institute’s Safety Code for Safety

When you claim a credit on Form 328, you should attach

Glazing Materials for Glazing Motor Vehicles Operating on

appropriate documentation to your claim. Your documentation

Land Highways.

should show when you entered into the purchase order/agreement,

the cost of the vehicle, when you paid for the vehicle, when you took

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A type 1 or type 2 seat belt assembly that conforms to the

delivery of the vehicle, and when you titled and registered the

Federal Motor Vehicle Safety Standard number 209,

vehicle.

installed at each designated seating position.

The department may also ask for additional documentation upon

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A 17 digit VIN unless the vehicle is designed to be operated at

audit.

speeds of 20 miles per hour or less. If the vehicle is designed to

Use of This Form

be operated at speeds of 20 miles per hour or less, the vehicle is

not required to have a 17 digit vehicle identification number.

Use this form to do the following.

If you have questions about whether your vehicle meets these

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Figure your NEV credit for a new NEV purchased or leased on or

requirements, contact the manufacturer of your vehicle.

after January 1, 2000, but before July 1, 2000.

Vehicles like golf carts (unless the golf cart qualifies as a NEV),

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Figure your NEV credit for a new NEV purchased or leased on

motorcycles, motor driven cycles, mopeds, electric bicycles,

or after July 1, 2000.

motorized wheelchairs, vehicles designed primarily for agricultural

purposes, or vehicles not designed primarily for operation on

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Certify that you will not use a NEV purchased or leased on or

highways (like forklifts) are not NEVs for this credit.

after July 1, 2000, for which you are claiming a credit, on a golf

Line-by-Line Instructions

course for purposes other than maintenance of the golf course.

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Figure how much of a NEV credit you have available from the

Enter the names and taxpayer identification numbers (TIN) as

1999 taxable year.

shown on Form 140, 140PY, 140NR, 140X, 120, 120A, 120S,

120X, or 165. Fiscal year basis taxpayers must indicate the period

NOTE:

If you are eligible for a credit from more than one

covered by the taxable year. Attach the completed form to the tax

source (e.g., direct investment, flow-through from a partnership

return.

or S corporation), complete a separate Form 328 for each source.

Enter the aggregate amounts from all Forms 328 on Arizona

All returns, statements, and other documents filed with the

Form 300 or Arizona Form 301.

Department of Revenue require a taxpayer identification number

What is a NEV?

(TIN). The TIN is either a correct social security number or, for a

business, the federal identification number. Paid tax preparers must

A NEV is a self-propelled electrically powered motor vehicle

also include their TIN on forms where requested. Taxpayers and

that has alternative fuel vehicle special plates or an alternative

paid preparers who fail to include the preparer TIN may be subject

fuel vehicle sticker issued by the Arizona Motor Vehicle

to a penalty. Please check the return to be sure that all required

Department and to which all of the following apply:

identification numbers are accurate and written clearly. Missing,

incorrect, or unclear identification numbers may cause delays in

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The vehicle is emission free.

processing the returns.

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The vehicle is designed to carry 4 or fewer persons.

Credit Intent Notice

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The vehicle is designed to be and is operated at speeds of 25

Answer the question on this line. Check the box for the answer that

miles per hour or less.

applies to you.

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The vehicle has at least 4 wheels in contact with the ground.

To be eligible for a NEV credit, you must have filed State of Arizona

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The vehicle has an unladen weight of less than 1,800 pounds.

Form Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out

Payment , or State of Arizona Form Notice of Intent to Claim

The vehicle must be equipped with all of the following:

Alternative Fuel Tax Credit for Neighborhood Electric Vehicle to the

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Headlamps

Office of Alternative Fuel Recovery/Department of Revenue. You

Instructions For Form 328 - Neighborhood Electric Arizona Form Vehicle (Nev) Credit Page 2

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