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