1) The document provides instructions for Arizona Form 140ET, which is used to claim a credit for increased excise taxes paid in 2003. 2) To qualify for the credit, taxpayers must meet income limits and not be required to file an income tax return or claim the property tax credit. The credit is up to $100 per household. 3) The form should be filed by April 15, 2004. It asks for identification information and dependent information to determine eligibility for the credit.