4141-9-12 Travel expenses.

(A) Amounts paid by an employer as allowances or reimbursements for traveling in the course of the employer's trade or business shall be considered remuneration if such amounts exceed costs actually incurred by the individual. Travel expenses must be detailed in current documentation maintained by the employer and employees and such documentation shall be available for inspection by the director as a basis upon which to exclude from or include amounts paid as remuneration.

(B) The fair market value of automobiles and other vehicles provided by an employer when used for personal use by an employee, shall be considered remuneration. The "fair market value" is the amount that an individual would have to pay in an arm's-length transaction to acquire the use of the particular vehicle in the area in which the vehicle is purchased or leased.

R.C. 119.032 review dates: 03/07/2013 and 03/01/2018
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(G)
Prior Effective Dates: 12/16/47, 7/3/86, 12/30/91, 1/15/01