Arizona Form 326 - Credit For Alternative Fuel Delivery Systems 2000 (Page 2 of 4) in pdf

Form 326 (2000) Page 2

Part II Credit for Construction and Operation of Alternative Fuel Delivery Systems That are Not Accessible to the Public and That Do Not Dispense a

Renewable Fuel

11 Enter the number of alternative fuel delivery systems that you constructed or operated during the taxable year

that are not accessible to the public and that do not dispense a renewable fuel (see instructions) ................................

System 1

System 2

System 3

System 4

11a Enter the date on which you entered into the contract

for the construction of the facility ................................

11a

11b Enter the date on which construction actually began.

11b

12 Construction costs incurred during the taxable year ...

13 Operating costs incurred during the taxable year .......

14 Add lines 12 and 13 ....................................................

15 Enter the amount of any grant received under

ARS § 41-1516 ............................................................

16 Subtract line 15 from line 14 .......................................

17 Multiply the amount in each column of line 16 by .50 .

18 Enter the lesser of the amount on line 17 or $200,000.

19 Add the amounts on line 18 in each column. Enter the total .........................................................................................

20 Total from continuation sheets if applicable ....................................................................................................................

21 Add the amounts on line 19 and line 20. Enter the total .................................................................................................

Part III Total Current Year's Credit

22 Add the amounts on Part I, line 10 and Part II, line 21. Enter the total ............................................................................

Part IV

Lessor/Lessee Agreement

23 Have you entered into a lease agreement for the alternative fuel delivery system that provides that the lessor

Yes

may share the credit with the lessee? (see instructions) ......................................................................................................

If you answered no, skip lines 24 through 30.

If you answered yes, complete lines 24 through 30.

If the lessor is completing this form, complete Form 326 through line 30. Furnish the lessee with a copy of the Form 326 completed through line 30.

If the lessee is completing this form, complete Form 326 through line 30. Furnish the lessor with a copy of the Form 326 completed through line 30.

Lessor

Lessee

24 Is this form being completed by the lessor or the lessee? (Check the applicable box.) .......................................................

If this form is being completed by the lessor, and you have entered into lease agreements with multiple lessees, complete a separate

schedule for each lessee that shows the information requested on lines 24a through 30 below. Attach these schedules to Form 326

when you file your return. Furnish each lessee with a copy of the schedule applicable to that lessee and a copy of the Form 326

completed through line 24.

24a System constructed at: