You may qualify if you are involved in commercial agriculture and incur expenses to purchase tangible personal property that is primarily used in your trade or business to control or prevent pollution. Use Form 325.

Alternative Fuel Delivery Systems

If you have an unused alternative fuel delivery system credit carryover from taxable years 1998 or 1999, use Form 326.

Credit for Alternative Fuel Delivery Systems

If you have an unused alternative fuel delivery system credit carryover from taxable years 1998 or 1999, use Form 326 to claim that carryover.

Vehicle Refueling Apparatus Credit

If you have an unused vehicle refueling apparatus credit from taxable year 1999, use Form 327 to claim that carryover.

Neighborhood Electric Vehicle (NEV) Credit

If you have an unused NEV credit from taxable years 1999, 2000, or 2001, use Form 328 to claim that carryover.

Credit for Donation of School Site

You may qualify for this credit if you donated real property and improvements to a school district or a charter school for use as a school or as a site for the construction of a school. Use Form 331 to figure this credit.

NOTE: Compute your credit on the appropriate form. Then, if required, complete Form 301 and enter the amount from Form 301, line 58. The credits on line 28 cannot reduce your tax below zero. These credits are not refundable credits. Attach Arizona Form 301, along with any supporting documents, to your return.

You will not be able to efile and claim these credits.

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