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Section 5.09 Personal Use of District Vehicle
Handle: Document-14312
Owner: Carrell, Janea (User-136, 05492:EVERETT)DS
Tuesday, January 8, 2008 12:08:06 PM PST
Friday, October 28, 2022 08:47:29 AM PDT
Modified By: Diaz, Ailienette (User-392, 08810:EVERETT)DS
Locked By:
  • Rev.
  • 07/16 Section 5.09 Page 1 of 1
SECTION 5.09 –PERSONAL USE OFDISTRICT VEHICLEContact: Payroll @ Extension 4160A.
  • Overview
Personal use for commuting under Section 274 of the Internal RevenueService Code requires school districts that allow personal use of districtvehicles to maintain logs.
  • ? Adjustments are made for each night the district vehicle is taken home.
  • ? This rate represents the estimated value of the district providing a
vehicle for commuting to work.
  • B. References
IRS Code Section 274, Regulation 1.61-21(f)BNA, Tax Management Portfolio 519
Allowed
Adobe Portable Document Format (.pdf) - application/pdf
5.09 PersonalUseofVeh.pdf
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70588
No
Appears In: Section 5 - Payroll
Preferred Version: Section 5.09 Personal Use of District Vehicle