Compilation of Rules and Regulations of the State of Georgia
Department 40 - RULES OF GEORGIA DEPARTMENT OF AGRICULTURE
Chapter 40-26 - AGRICULTURAL COMMODITY COMMISSIONS
Subject 40-26-1 - GEORGIA AGRICULTURAL COMMODITY COMMISSIONS ADMINISTRATIVE RULES
Rule 40-26-1-.27 - Commission Owned Vehicles

Universal Citation: GA Rules and Regs r 40-26-1-.27
Current through Rules and Regulations filed through March 20, 2024

Commission vehicles are to be used for official Commission business. Commission vehicles provided to an employee for commuting as well as any other personal use are considered a fringe benefit by the Internal Revenue Service. The employee is required to maintain records to indicate personal use and business use of the automobile. Employee is requested to provide the total business miles driven and total personal miles driven (all commuting between home and place of business as well as other personal use is considered personal use mileage). The fair market value of a Commission vehicle will be determined by using IRS provided lease values based on the year, make and model of the vehicle. This information will be submitted monthly on a reporting form supplied by the Department.

O.C.G.A. 2-8-1, et seq.

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