The rate per mile, if gasoline is not supplied or reimbursed, is 27 cents per mile for all miles. If gasoline is supplied or reimbursed by the employer, the rate is 32.5 cents per mile. These officers who have the same vehicle as they had in 1997 must use the same method to determine the taxable value as they used last year and must use that method for all future periods during which they have the same vehicle. Officers newly assigned a vehicle or who receive a replacement vehicle may choose either the ALV method or the Fixed Rate Method for the new vehicle but then must use that method for all future periods during which they have that vehicle. Once the Annual Lease Value has been established it must be used for a four-year period or until the individual no longer has the vehicle.
Officers are responsible for maintaining documentation to support the business use of the vehicle.
Examples of acceptable substantiation would be account books, diaries, logs, receipts, bills, trip sheets or expense forms. Written records made at or near the time the expense was incurred should be maintained to document the time, date, place and purpose of business travel. A form similar to the sample attached to this Bulletin should be completed and signed by each employee covered by the regulations and retained by the agency. The amount is not considered salary for the purposes of computing retirement benefits. Direct Input to PaySR Agencies may enter the taxable value into PaySR on the Time Entry panel or report the transaction on the Miscellaneous Payments File.