1998
Alternative Fuel Vehicles, Refueling Equipment
ARIZONA FORM
313
and Refueling Station
For the calendar year 1998, or fiscal year
beginning _________________________, 19 ______, and ending _________________________, 19 ______
Attach to your return
Name(s) as shown on Form 140, 140PY, 140NR, 140X, 141, 120, 120S, 120X or 165
Your social security number or federal employer ID number
Number of vehicles for which a credit or subtraction is taken
1 Number of new alternative fuel vehicles purchased during the taxable year ...............................................................
1
2 Number of conventional vehicles converted to operate as alternative fuel vehicles during the taxable year ..............
2
Part I Alternative Fuel Vehicle and Refueling Equipment Subtraction
Only individuals, partnerships, corporations (other than S corporations), estates and trusts may take this subtraction. An S corporation cannot take this subtraction.
Note: If eligible for both the subtraction and the credit, you may now take both a subtraction and a credit for the same alternative fuel vehicle.
3 Enter the number of new alternative fuel vehicles purchased during the taxable year for which you are taking a
Purchase of
subtraction ....................................................................................................................................................................
3
New Alternative
Fuel Vehicles
Vehicle 1
Vehicle 2
Vehicle 3
Vehicle 4
4 Enter the purchase price for each new alternative
fuel vehicle .................................................................
4
5 Multiply line 4 by 25%. Enter the result ......................
5
6 Enter the amount on line 5 or $10,000,
whichever is less. .......................................................
6
7 Amount unallowable. Complete Part III of Form 313
to figure the amount to enter on this line. ..................
7
8 Subtract line 7 in each column from
line 6. ..........................................................................
8
9
9 Add the amounts on line 8 in each column. Enter total. ...............................................................................................
10 Total from continuation sheets if applicable .................................................................................................................
10
11 Add lines 9 and 10. Enter the total ................................................................................................................................
11
12 Divide the amount on line 11 by the number 3. Enter the result .................................................................................
12
13 Enter the number of conventional vehicles converted to operate as alternative fuel vehicles during the taxable year
Conversion of
for which you are taking a subtraction ..........................................................................................................................
13
Conventional
Fuel
Vehicle 1
Vehicle 2
Vehicle 3
Vehicle 4
Vehicles to
14 Enter the cost of converting each conventional
Operate as
vehicle ........................................................................
14
Alternative
15 Enter the amount on line 14 or $5,000,
Fuel Vehicles
15
whichever is less. .......................................................
16 Amount unallowable. Complete Part III of Form 313
16
to figure the amount to enter on this line. ..................
17 Subtract line 16 in each column from
17
line 15. .......................................................................
18 Add the amounts on line 17 in each column. Enter the total .......................................................................................
18
19 Total from continuation sheets if applicable .................................................................................................................
19
20 Add lines 18 and 19. Enter the total .............................................................................................................................
20
21 Divide the amount on line 20 by the number 3. Enter the result ..................................................................................
21
Purchase of
22
22 Enter the total purchase price of all refueling equipment .............................................................................................
Refueling
23 Enter the amount on line 22 or $5,000, whichever is less ...........................................................................................
23
Equipment
24 Divide the amount on line 23 by the number 3. Enter the result ..................................................................................
24
Interest
25 Individuals only. Enter 50% of your qualifying interest ..............................................................................................
Subtraction
25
Current Year
26 Add the amounts on lines 12, 21, 24, and 25. Enter the total ......................................................................................
Subtraction
26
ADOR 06-0072 (98)