Form 313 - Alternative Fuel Vehicle (Afv) Credit 2001

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Alternative Fuel Vehicle (AFV) Credit

2001

ARIZONA FORM

313

For the calendar year 2001. Fiscal year taxpayers with taxable years ending during 2001 must use the 2000

Form 313 to compute the AFV credit. No AFV credit (except for carryovers from taxable years 1999 and

prior) is allowed for taxable years ending after December 31, 2001.

Attach to your return and mail to

Arizona Department of Revenue, P.O. Box 29206, Phoenix, AZ, 85038-9206

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

Do not use this form to claim a credit or a credit carryover for a neighborhood electric vehicle (NEV). Use Form 328 to claim a credit or a credit

carryover for a NEV.

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.

Part I

Credit Eligibility

Only individuals, corporations, and S corporations may take this credit. A partnership may pass this credit through to its partners. An estate or a trust cannot take

this credit. To be eligible for a tax credit, all of the following must apply:

• The taxpayer must have placed the order to lease, purchase and/or convert the vehicle before October 20, 2000. Purchases made, orders placed, or

contracts entered into after October 19, 2000 are not eligible for a tax credit.

• The taxpayer must have ﬁ led Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out Payment, to the Ofﬁ ce of Alternative Fuel

Recovery/Department of Revenue by January 2, 2001.

• The taxpayer must have paid in full for the vehicle before December 1, 2000.

• The taxpayer must apply for a grant from the Arizona Department of Commerce/Department of Revenue before claiming a credit for an AFV. In the case

of a leased vehicle, the lessee must apply for a grant unless the lessee is a governmental agency. The lessee must apply for a grant if the lessee

and lessor are sharing the credit.

• The vehicle must be registered in Arizona for 36 months.

• The taxpayer cannot transfer the vehicle to any person, other than a member of the taxpayer’s immediate family or a person who resides in the same

household as the taxpayer, for 36 months after the initial registration of the vehicle as an AFV.

• If the vehicle is a bi-fuel vehicle that operates on liqueﬁ ed petroleum gas, the vehicle must use liqueﬁ ed petroleum gas for at least 50% of the fuel used in the

vehicle for 36 months from the date the vehicle was initially registered as an AFV. For the ﬁ rst 12 months, the vehicle must use liqueﬁ ed petroleum gas for

at least 50% of the fuel used in the vehicle. For months 13 through 24, the vehicle must use liqueﬁ ed petroleum gas for at least 50% of the fuel used in the

vehicle. For months 25 through 36, the vehicle must use liqueﬁ ed petroleum gas for at least 50% of the fuel used in the vehicle.

• If the vehicle is a bi-fuel vehicle that operates on compressed natural gas (CNG), the vehicle must use a certain percentage of CNG for at least 36 months

from the date the vehicle was initially registered as an AFV. The vehicle must use at least 25% CNG during the ﬁ rst 12 months. During months 13 through

24, the vehicle must use at least 33 1/3% CNG. During months 25 through 36, the vehicle must use at least 50% CNG.

• The vehicle must comply with the emissions inspection requirements for alternative fuel vehicles prescribed in Arizona Revised Statutes, Title 49, Chapter 3,

Article 5, for a period of 36 months. Contact the Arizona Department of Environmental Quality for vehicle emissions requirements in your area.

Part II

Credit Intent Notice

Yes

1 Did you ﬁ le Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out Payment, to the Ofﬁ ce of Alternative Fuel

Recovery/Department of Revenue by January 2, 2001?....................................................................................................................

If you did not ﬁ le this form by January 2, 2001, you may complete Form 313 and attach an explanation of why you did not ﬁ le the

intent form by the deadline. For more information, see page 3 of the instructions.

Part III

Grant Information

Yes

2 Have you applied for a grant from the Arizona Department of Commerce/Department of Revenue for each vehicle for which a

credit is claimed? ................................................................................................................................................................................

If you checked “No”, STOP; you do not qualify. You must apply for a grant from the Arizona Department of Commerce/

Department of Revenue before you can claim an AFV credit. In the case of a leased vehicle, the lessee must apply for a grant

from the Arizona Department of Commerce/Department of Revenue before the lessee or the lessor can claim an AFV credit

unless the lessee is a governmental agency.

Veriﬁ -

Grant Afﬁ davit cation

3 If you checked “Yes”, did you receive an afﬁ davit, a notice, or in the case of a leased vehicle, an AFV Veriﬁ cation? .......................

If you did not receive an afﬁ davit, a notice, or in the case of a leased vehicle, an AFV Veriﬁ cation, STOP; you do not qualify. If the

vehicle is not a leased vehicle and you received an afﬁ davit or a notice, complete Form 313 and attach a copy of that afﬁ davit or

notice to Form 313. If the vehicle is a leased vehicle and you received an AFV Veriﬁ cation from the Arizona Department of

Commerce/Department of Revenue, complete Form 313 and attach a copy of the AFV Veriﬁ cation to Form 313.

Yes

4 If the vehicle is a leased vehicle, has the lessor applied for a grant?.................................................................................................

ADOR 91-0072 (01) slw