Arizona Form 314 - Underground Storage Tanks Credit

Arizona Form 314 - Underground Storage Tanks Credit - 2004

2004

ARIZONA FORM

Underground Storage Tanks Credit

314

YYYY

For taxable year beginning ______/______/________, and ending ______/______/________

Attach to your return

Name(s) as shown on Forms 140, 140PY, 140NR, 140X, 120, 120A, 120S, 120X

Social security number or employer identiﬁ cation number

NOTE: This credit has been repealed effective August 25, 2004.

Eligibility questions

Yes

A. Have you been notiﬁ ed by the Department of Environmental Quality (DEQ) that you are liable or responsible for corrective action?

If the answer to this question is yes, you are not eligible for this credit.

Yes

B. Was the corrective action taken certiﬁ ed by DEQ as having been performed and as meeting the requirements of ARS § 49-1005?

If the answer to this question is no, you are not eligible for this credit.

Part I

Schedule of Cost of Corrective Actions

(a)

(b)

(c)

(d)

Date of

Cost of

Net cost of corrective action

Reimbursement received from DEQ

corrective action

(subtract column (c) from column (b))

TOTAL - add lines 1

through 10 in column (d)

* A complete description of the item must be entered in Part III on reverse side.

Part II

Calculation of Tax Credit for Current Taxable Year

Total available credit - multiply the amount from Part I, line 11, column (d) by 10 percent (.10). Enter the result here and on

Form 300, Part I, line 9 or Form 301, Part I, line 11...................................................................................................................

ADOR 91-0074 (04)

Arizona Form 314 - Underground Storage Tanks Credit - 2004

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