TAX WITHHOLDING AND REPORTING - PERSONAL USE OF STATE-PROVIDED VEHICLES - 8572.4
(Revised: 09/2020)
The Internal Revenue Service (IRS) and the Franchise Tax Board regulations consider the value of all personal use of a state-provided vehicle as taxable compensation. (Refer to the IRS publication 15-B – Employer’s Tax Guide to Fringe Benefits and the Payroll Procedures Manual section N129 et seq.)
Employees are required to provide monthly records on the use of state vehicles, both personal and business, to their supervisor consistent with the law and departmental requirements.
Search Entire Manual
Print Entire SAM Manual
Please bear with us, generating the entire SAM for printing will take approximately two minutes.