Is the Smart Car considered a low-emissions vehicle in Georgia?

Does anyone know if the Smart Car can be claimed as a low-emission vehicle in the state of Georgia?

Replies to This Discussion

Permalink Reply by GetSmrt28277 on February 24, 2010 at 7:13pm

Hope this helps.

https://etax.dor.ga.gov/inctax/taxcredits/12-30-09_%202009_Tax_Cred...

Low Emission Vehicle Credit. This is a credit, the lesser of 10% of the cost of the vehicle or $2,500, for the purchase or lease of a new low emission vehicle. Also there is a credit for the conversion of a standard vehicle to a low emission vehicle which is equal to 10% of the cost of conversion, not to exceed $2,500 per converted vehicle. Certification approved by the Environmental Protection Division of the Department of Natural Resources must be included with the return for any credit claimed under this provision. A statement from the vehicle manufacturer is not acceptable. A low emission vehicle is defined as an “alternative fuel” vehicle and does not include any gasoline powered vehicles (i.e. hybrids). A “low speed vehicle” does not qualify for this credit. For more information, refer to O.C.G.A. §48-7-40.16.