ARIZONA STATE SENATE
Phoenix, Arizona
license tax; alternative
fuel vehicles
Limits the definition of an
alternative fuel motor vehicle to vehicles that meet the federal low-speed vehicle
requirements.
State law currently promotes
the use of alternative fuels through a variety of tax and grant incentives to
encourage both individuals and businesses to purchase, lease or convert
alternative fuel vehicles (AFVs). The
current tax incentives are primarily in the form of income tax credits and
deductions, but also include a reduced vehicle license tax for AFVs.
A separate classification of
motor vehicles is established for purposes of taxation that consists of motor
vehicles powered by alternative fuel.
Legislation passed in 1999 also included neighborhood electric vehicles
(NEVs) in the definition of a motor vehicle.
S.B. 1334 expands the
definition of a motor vehicle to include alternative fuel vehicles that meet
the federal low speed vehicle requirements and are equipped with the minimum
motor vehicle equipment appropriate for motor vehicle safety. The federal definition of a low-speed
vehicle requires that a vehicle not exceed 25 miles per hour and must be
equipped with headlamps, front and rear turn signal lamps, tail lamps,
reflectors, exterior mirrors, a parking brake, a windshield, a vehicle
identification number and a seat belt.
There is no estimated fiscal
impact to the general fund associated with this legislation.
1. Limits the definition of an alternative fuel motor vehicle to vehicles that meet the federal low-speed vehicle requirements.
2. Repeals a defective enactment.
3. Makes technical and conforming changes.
4. Provides for a general effective date.
Prepared by Senate Staff
January 25, 2000