My Citicar has a 48 volt pack. I bought a cheap ($10) resistive heater with a coil element. I cut the element in half and paralleled the two halves. I replaced the 120VAC fan with a 48VDC computer rack fan.
At 48 volt it will put out enough heat to run as a defroster, but not quite enough air volume to act as a heater. But it does heat some. Using the original heater at 96 volts would probably work somewhat better.
I leave the installed heater switch on at full heat, as the increased amperage (about twice the original 120v amount) will likely weld the switch on if it is changed while powered. I use a solenoid to switch the 48 volts on and off.
Here is a picture of the heater coil with the element cut in half and paralleled, with crimp connectors.
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