Arizona Form 326 - Credit For Alternative Fuel Delivery Systems 2000
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4Credit for Alternative Fuel Delivery Systems
ARIZONA FORM
2000
For the calendar year 2000, or fiscal year
326
beginning _________________________, 20____, and ending _________________________, 20 ______
Attach to your return and mail to
Arizona Department of Revenue, P.O. Box 29206, Phoenix, AZ, 85308-9206
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 Intent Notice and Credit Eligibility
Credit Eligibility
Eligibility Requirements for the Credit for Construction Costs
Ÿ 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.
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Construction of the alternative fuel delivery system must have begun before November 9, 2000.
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You must have filed Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out, to the Office of Alternative Fuel Recovery/Department of Revenue
by January 2, 2001.
Eligibility Requirements for the Credit for Operation Costs
To be eligible for a tax credit, all of the following must apply:
Ÿ You must have entered into the contract to construct the alternative fuel delivery system before October 20, 2000 and construction must have begun before
November 9, 2000. Operating costs for a system for which a construction contract was entered into after October 19, 2000, or for which construction began after
November 8, 2000, are not eligible for a tax credit.
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The operating costs must have been incurred prior to November 9, 2000.
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You must have filed Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out, to the Office of Alternative Fuel Recovery/Department of Revenue
by January 2, 2001.
Credit Intent Notice
Did you file Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out, to the Office of Alternative Fuel
Yes
No
Recovery/Department of Revenue by January 2, 2001?...............................................................................................................................
If you did not file this form by January 2, 2001, you may complete Form 326 and attach an explanation of why you did not file the intent
form by the deadline. For more information, see page 2 of the instructions.
Part I
Credit for Construction and Operation of Alternative Fuel Delivery Systems That are Accessible to the Public and/or Dispense a Renewable Fuel
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Enter the number of alternative fuel delivery systems that you constructed or operated during the taxable year
that are accessible to the public, and/or dispense a renewable fuel (see instructions) .................................................
1
System 1
System 2
System 3
System 4
1a Enter the date on which you entered into the contract
1a
for the construction of the facility ................................
1b
1b Enter the date on which construction actually began ...
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2
Construction costs incurred during the taxable year ....
3
Operating costs incurred during the taxable year prior
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to November 9, 2000 ...................................................
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4
Add lines 2 and 3 .........................................................
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Enter the amount of any grant received under
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ARS § 41-1516 ............................................................
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Subtract line 5 from line 4 ............................................
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Enter the lesser of the amount on line 6 or $400,000
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8
Add the amounts on line 7 in each column. Enter the total. ........................................................................................
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9
Total from continuation sheets if applicable .................................................................................................................
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10 Add the amounts on line 8 and line 9. Enter the total ..................................................................................................
ADOR 03-0022 (00)
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