01 NCAC 38 .0402             COMMUTING POLICY

(a)  Employees who routinely drive any state‑owned vehicle between their home and work station shall reimburse the state for mileage.  Reimbursement shall be made by payroll deduction.  The amount of reimbursement shall approximate the benefit derived from the use of the vehicle as prescribed by federal law at a rate established by the Division and shall be for 20 days per month.  Commuting privilege requires prior approval of the Division.

(b)  Commuting, for purposes of this Paragraph, does not include those individuals whose office is in their home, as determined and approved by the Office of State Budget and Management.  Also, commuting does not apply to the following vehicles:

(1)           Clearly marked police and fire vehicles.

(2)           Delivery trucks with seating only for the driver.

(3)           Flatbed trucks.

(4)           Cargo carriers with over a 14,000‑pound capacity.

(5)           School and passenger buses with over 20‑person capacities.

(6)           Ambulances.

(7)           Hearses.

(8)           Bucket trucks.

(9)           Cranes and derricks.

(10)         Forklifts.

(11)         Cement mixers.

(12)         Dump trucks.

(13)         Garbage trucks.

(14)         Specialized utility repair trucks (except vans and pickup trucks).

(15)         Tractors.

(16)         Unmarked law enforcement vehicles that are used in undercover work and are operated by full‑time, fully sworn law enforcement officers whose primary duties include carrying firearms, executing search warrants, and making arrests.

(17)         Any other vehicle exempted under Section 274 (d) of the Internal Revenue Code of 1954, and Federal Internal Revenue  Service regulations based thereon.


History Note:        Authority G.S. 143‑341(8)i;

Eff. October 1, 1992.