R27-3-8. Exemptions from IRS Imputed Daily Fringe Benefits

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(1) In accordance with IRS publication 15-B, employees with an individual permanently assigned commute use vehicle are subject to the IRS Commuting Rule. Exemptions from the Commuting Rule for take-home use must be in accordance with IRS Publication 15-B and approved by the agency. In these cases, the agency must notify the division and the Division of Finance, or the employee will automatically have the fringe benefit added to the employee's income.

(2) Any agency with an exemption to the Commuting Rule must maintain a file justifying the exemption and must be prepared to explain the agency's position in the case of an audit.

                    
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