The recent passage of House Bills 1389 and 1439 prescribed the eligibility requirements for the taxpayers owning or leasing certain vehicles to receive zero emission income tax credits already authorized. Those vehicles which are "low speed vehicles" as defined by House Bill 1389 and 1439 will qualify taxpayers for the income tax credits authorized by O.C.G.A. §58-7-40-.16 but only if the vehicle was purchased or leased and placed in service in Georgia during the taxable year ending December 31, 2001. How do I claim this tax credit on my return? If you have filed your Georgia tax return for 2001, you should file an amended return to claim this credit. For most people this will be a form 500X. If you filed an extension, then file your return with the required documentation. What documentation must be presented with my tax return? Attach either form ZEV (Zero Emission) or form LEV (Low Emission) Vehicle Certification. These forms are issued by the Department of Natural Resources. How do I get this Form? Contact the Georgia Department of Natural Resources at: 404-363-7046
e-mail: james_udi@mail.dnr.state.ga.us
Fax: 404-362-2534
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