W. Va. Code R. § 148-3-10
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 148-3-10 - Commuting in state-owned vehicles10.1. State-owned vehicles that are assigned primarily to one employee may be used for commuting to and from the employee's regular workplace so long as the commuting value is calculated and reported as a fringe benefit.10.2. Commuting value shall be calculated in accordance with Internal Revenue Service Publication 15-B, Employer's Tax Guide to Fringe Benefits.10.3. If an employee has been assigned a vehicle and the vehicle is used to commute to and from the employee's regular workplace during that temporary assignment, commuting value must be calculated and reported for the days the employee used the state-owned vehicle to commute. 10.3.a. The employee assigned to the vehicle is responsible for accurately collecting information needed to calculate the commuting value and reporting to the appropriate person within the spending unit that manages payroll.10.4. The spending unit shall report the commuting value as wages and salary to the Internal Revenue Service and the State of West Virginia and shall report the commuting value at least annually to the Fleet Management Division on the prescribed form.10.5. Failure to submit the prescribed form may result in the termination of the assignment of a vehicle to the employee, will result in a determination by the spending unit business office that miles driven during the unreported period are personal use miles, and may result in applicable penalties levied by the Internal Revenue Service.W. Va. Code R. § 148-3-10