67-2008. DETERMINATION OF RATE OF ALLOWANCE. (1) At its first meeting after the effective date of this act, and thereafter as it shall deem appropriate, the board of examiners shall by regulation fix a rate of allowance for per diem subsistence for officers, agents and all other employees of the state who are absent from their post of duty on official business, which shall be effective for the year in which such allowance is fixed, and shall fix a rate of allowance for mileage for official travel executed by privately owned means of conveyance, which rate of allowance shall be effective for the year in which it is fixed; provided, however, that the board shall fix no rate of per diem allowance which is higher than:
(a) Actual lodgings (maximum to be set by board of examiners) and meal allowance which is no higher than allowed under the Internal Revenue Code for travel within the state; and
(b) Actual lodgings (maximum to be set by board of examiners) and meal allowance which is no higher than allowed under the Internal Revenue Code without the state; and
(c) A rate of mileage allowance which is no higher than the standard mileage rate for the business use of an automobile allowed under the Internal Revenue Code for income tax purposes; and
(d) The mileage allowance for private aircraft travel shall be set by the board and shall be no higher than that allowed for automobile travel, calculated as if the travel had been by highway route.
(2) In fixing rates of allowance under this act, the board shall consider the prevailing cost of executing such travel, generally prevailing economic conditions, and the rates of allowance made applicable to similar travel by the federal government and private employers within the state.
(3) For a period where employees are to be absent from their post on official business for less than twenty-four (24) hours the board’s regulations shall provide for partial days’ subsistence rates.
History:
[67-2008, added 1949, ch. 161, sec. 2, p. 349; am. 1953, ch. 191, sec. 1, p. 300; am. 1955, ch. 108, sec. 1, p. 233; am. 1959, ch. 140, sec. 1, p. 315; am. 1973, ch. 41, sec. 1, p. 76; am. 1974, ch. 298, sec. 1, p. 1789; am. 1975, ch. 44, sec. 1, p. 83; am. 1976, ch. 42, sec. 29, p. 107; am. 1978, ch. 249, sec. 1, p. 548; am. 1980, ch. 303, sec. 1, p. 781; am. 1984, ch. 78, sec. 1, p. 145; am. 1990, ch. 162, sec. 1, p. 354; am. 2001, ch. 13, sec. 1, p. 15.]