Form 328 - Neighborhood Electric Vehicle (Nev) Credit - Arizona Department Of Revenue, 2000
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4Neighborhood Electric Vehicle (NEV) Credit
ARIZONA FORM
2000
328
For the calendar year 2000, or fiscal year
beginning _________________________, 20 ______, and ending _________________________, 20 ______
Attach to your return and mail to
Arizona Department of Revenue, P.O. Box 29206, Phoenix, AZ, 85308-9206
Your social security number or federal employer ID number
Name(s) as shown on Form 140, 140PY, 140NR, 140X, 120, 120A, 120S, 120X or 165
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 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:
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You must have placed the order to lease or purchase 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.
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The taxpayer must have filed Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out Payment, or Form, Notice of Intent to Claim
Alternative Fuel Tax Credit for Neighborhood Electric Vehicle, to the Office of Alternative Fuel Recovery/Department of Revenue by January 2, 2001.
The vehicle must have been in the taxpayer's possession before December 1, 2000, or the taxpayer must have paid in full for the vehicle before
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December 1, 2000.
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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.
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The vehicle must be registered in Arizona for 36 months.
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A taxpayer that takes a credit for a NEV purchased or leased on or after July 1, 2000, cannot use that vehicle on a golf course for purposes other than
maintenance of the golf course. If the vehicle is ever used on the golf course for other than maintenance purposes, the entire credit is subject to recapture, and
the taxpayer will also be subject to a $1,000 fine.
If you claim a credit, you will have to file a Form 328 to the Arizona Department of Revenue for the next 3 years that indicates you have complied with all of the
above requirements. You may also have to attach documentation to that form.
Credit Intent Notice
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Did you file Arizona Form, Notice of Intent to Claim Alternative Fuel Tax Credit or Opt Out Payment, or Form, Notice of Intent to Claim
Yes
No
Alternative Fuel Tax Credit for Neighborhood Electric Vehicle to the Office of Alternative Fuel Recovery/Arizona Department of
Revenue by January 2, 2001? .............................................................................................................................................................
If you did not file this form by January 2, 2001, you may complete Form 328 and attach an explanation of why you did not file the intent form
by the deadline. For more information, see page 3 of the instructions.
Part I Credit for New NEVs Purchased or Leased On or After 1/1/2000, but Before 7/1/2000
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Number of new NEVs purchased or leased for use in Arizona on or after 1/1/2000, but before 7/1/2000 .............................................
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NEV 1
NEV 2
NEV 3
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Enter the vehicle identification number (VIN) for each NEV ........
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Enter the cost of each NEV. See page 3 of the instructions
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before completing line 3.
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Enter the date on which you took delivery of each NEV.
If this date is on or after July 1, 2000, you
may not take the credit under Part I. Complete Part II to figure
your credit .....................................................................................
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Multiply the amount on line 3 in each column by 50% (.50) .........
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Enter the amount from line 5 or $10,000, whichever is more ......
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6a
Enter the smaller of line 3 or line 6 ..............................................
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Add the amounts on line 6a in each column. Enter the result ................................................................................................................
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Total from continuation sheets if applicable ...........................................................................................................................................
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Add lines 7 and 8. Enter the total ...........................................................................................................................................................
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ADOR 06-0034 (00)
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