R27-3-6. Application for Commute or Take-Home Use

  (1) Each petitioning agency shall, for each driver being granted commute or take-home use privileges, annually submit an online spreadsheet from the division website. Authority is granted when the agency executive director submits the spreadsheet form to the division designating his/her approval.

  (2) The division shall enter the approved commute or take-home use request into the fleet information system and provide an identification number to both the driver and the agency.

  (3) All approvals for commute or take-home use privileges shall expire at the end of the calendar year in which they were issued and the division shall notify the agency of said expiration. Agencies shall be responsible for submitting any request for annual renewal of commute or take-home use privileges.

  (4) Commute use is considered a taxable fringe benefit as outlined in IRS publication 15-B. All approved commute use drivers shall be assessed the IRS imputed daily fringe benefit rate while using a state vehicle for commute use.

  (5) For each individual with commute use privileges, the employing agency shall, pursuant to Division of Finance Policy FIACCT 10-01.00, prepare an Employee Reimbursement/Earnings Request Form and enter the amount of the commute fringe benefit into the payroll system on a monthly basis, or the Division of Finance will apply, for each working day in that month, the appropriate commute fringe benefit.

  (6) Take-home use is not a taxable fringe benefit as outlined in IRS publication 15-B. All authorized take-home use drivers must submit an explanation form to the division identifying the driver, vehicle, and reason for the exemption according to IRS publication 15-B.