Form 6323 - Alaska Liquefied Natural Gas (Lng) Storage Facility Tax Credit - 2013
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1Alaska Liquefied Natural Gas (LNG) Storage
(AS 43.20.047)
Facility Tax Credit
2013
6323
Form
To be attached to corporate or partnership return
EIN
Name(s) Shown On Return
Location Of Facility
Date Commercial Operations Commenced
Part I: Claiming Credit or Payment
Qualifying Data:
a. Is this credit being claimed for (check one)
new facility
expansion
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b. Was the facility in operation as an LNG storage facility before 1/1/2011?
yes
no
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c. If claim is for expansion, was expansion in operation before 1/1/2011?
yes
no
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d. Is the facility regulated under AS 42.05 as a public utility?
yes
no
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e. Is the facility located on state land and subject to a lease under AS 31.05?
yes
no
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If the answer to question e is “yes,” is the LNG storage facility in compliance with the terms of
f.
yes
no
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the lease?
g. Capacity of LNG volume (gallons) or increase to capacity for expansion
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1. Cost incurred to establish facility or expansion
1
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2. Credit limitation based on cost. Multiply line 1 by 50%
2
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3. Net credit available for this tax year. Enter the lesser of line 2 or $15,000,000 (see instructions)
3
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Part II: Increase To Tax For Early Cessation Of Operations
Completion of Part II constitutes notice to the Department of Revenue of early cessation of operations required under AS 43.20.047(j)
h. Date that commercial operations ceased
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4. Total amount of the credit taken or payment received in previous tax years
4
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5. Number of years that facility was eligible for credit
5
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6. Subtract the number of years on line 5, from 10 years and enter the difference here
6
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7. Divide line 6 by 10
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7
8. Increase to tax. Multiply line 4 by line 7 (see instructions)
8
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6323:01 01 14
0405-6323 Rev 01/01/14
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