Arizona Form 313 - Alternative Fuel Vehicle (Afv) Credit

AZ Form 313 (2002) Page 4 of 4

Part VIII

Continued

33 Disallowed credit from taxable year 2001: Individuals, corporations, and S corporations, enter the amount from Part IV, line 15,

or if a lessor, enter the amount from Part V, line 21; or if a lessee, enter the amount from Part V, line 25.

S corporation shareholders, enter the amount from Part VI, line 26d.

Partners of a partnership, enter the amount from Part VII, line 27d ...................................................................................................

If you elected to have the excess credit from taxable year 2001 refunded in either two or three annual installments, also enter

this amount on Form 313, Part II, line 2, column (f).

If the original credit for the 2001 taxable year was less than the 2001 tax, or if the original credit was more than your tax and you elected

a lump sum refund, skip lines 34 through 37, and do one of the following:

• Individuals, enter the amount on Part VIII, line 33 on Form 301, line 31.

• Corporations, including S corporations that elected to take the credit, enter the amount on Part VIII, line 33

on Form 300, line 24.

NOTE: If you have an amount on Part VIII, line 28, or Part VIII, line 32, that you must enter on Form 300 or Form 301,

add that amount to the amount on line 33 and enter the total on Form 300 or Form 301.

If the original credit was more than your tax and you elected to have the excess credit refunded in either 2 or 3 annual installments,

complete lines 34 through 37.

34 Enter the total amount of the credit originally allowable for the 2001 taxable year for all AFVs. If you were a lessor, lessee,

partner or an S corporation shareholder, enter that portion of the allowable credit that was originally allocated to you. ...................

35 Credit allowable for taxable year 2001 for all AFVs after disallowed credit: Subtract line 33 from line 34, and enter the result .......

36 Enter the amount of original credit for taxable year 2001 for all AFVs that was actually applied against the 2001 tax liability plus

the amount that was included in the ﬁ rst annual refund installment ...................................................................................................

37 Recapture amount: Subtract line 35 from line 36, and enter the result.

Individuals, also enter the amount on line 37 on Form 301, line 31.

Corporations, including S corporations that elected to take the credit, also enter the amount on line 37 on Form 300, line 24 ........

Note: If you also have an amount on Part VIII, line 28, or Part VIII, line 32, add that amount to the amount on line 37 and

enter the total on Form 300 or Form 301.

ADOR 91-0072 (02)