Credit for Alternative Fuel Delivery Systems
2001
ARIZONA FORM
326
For the calendar year 2001, or fi scal year
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/
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beginning ____________ 2001, and ending ____________ 2002
M M
D D
M M
D D
Attach to your return and mail to
Arizona Department of Revenue, P.O. Box 29206, Phoenix, AZ, 85038-9206
Name(s) as shown on Form 140, 140PY, 140NR, 140X, 120, 120A, 120S, 120X or 165
Your Social Security Number or Federal Employer ID Number
NOTE: There may be a compliance audit when the department processes this credit form. This will cause a longer than normal processing time for your return.
Credit Eligibility
• You must have entered into the contract to construct the alternative fuel delivery system before October 20, 2000. Contracts entered into after
October 19, 2000 are not eligible for a tax credit.
• Construction of the alternative fuel delivery system must have begun before November 9, 2000.
• You must have fi led Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out, to the Offi ce of Alternative Fuel Recovery/Department
of Revenue by January 2, 2001.
NOTE: Do not complete Form 300 or Form 301 with Form 326 unless you are completing Part X of Form 326.
Part I
Credit Intent Notice
YES
NO
1 Did you fi le Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out, to the Offi ce of Alternative Fuel
Recovery/Department of Revenue by January 2, 2001?....................................................................................................................
If you did not fi le this form by January 2, 2001, you may complete Form 326 and attach an explanation of why you did not fi le the
intent form by the deadline. For more information, see page 2 of the instructions.
Part II
Credit for Construction of Alternative Fuel Delivery Systems That are Accessible to the Public
and/or Dispense a Renewable Fuel
2 Enter the number of alternative fuel delivery systems for which you incurred construction costs during the taxable year that are
accessible to the public, and/or dispense a renewable fuel. See instructions ...................................................................................
2
SYSTEM 1
SYSTEM 2
SYSTEM 3
SYSTEM 4
3 Enter the date on which you entered into the
contract for the construction of the facility .........
3
4 Enter the date on which construction actually
began.................................................................
4
5 Enter construction costs incurred during the
taxable year .......................................................
5
00
00
00
00
6 Enter the amount of any grant received under
ARS §41-1516 ...................................................
6
00
00
00
00
7 Subtract line 6 from line 5 ..................................
7
00
00
00
00
8 Enter the lesser of the amount on line 7 or
$400,000............................................................
8
00
00
00
00
9 Add the amounts on line 8 in each column. Enter the total ...............................................................................................................
9
00
10 Total from continuation sheets if applicable ........................................................................................................................................
10
00
11 Add the amounts on line 9 and line 10. Enter the total ......................................................................................................................
11
00
Continued...
ADOR 91-0022 (01) slw