70A.9 - CHARGE FOR USE OF AUTOMOBILE BY OTHER THAN STATE OFFICER OR EMPLOYEE.
70A.9 CHARGE FOR USE OF AUTOMOBILE BY OTHER THAN
STATE OFFICER OR EMPLOYEE.
When a public officer or employee, other than a state officer or
employee, is entitled to be paid for expenses in performing a public
duty, a charge shall be made, allowed and paid for the use of an
automobile, as determined by the local governing body, in an amount
which may be the maximum allowable under federal internal revenue
service rules per mile, notwithstanding established mileage
requirements or depreciation allowances. A statutory provision
stipulating necessary mileage, travel, or actual reimbursement to a
local public officer or employee falls within the mileage
reimbursement limitation specified in this section unless
specifically provided otherwise. A political subdivision may
authorize the use of private vehicles for the conduct of official
business of the political subdivision at an annual amount in lieu of
actual and necessary travel expense reimbursement provided in this
section. A peace officer, other than a state officer or employee as
defined in section 801.4, who is required to use a private vehicle in
the performance of official duties shall receive reimbursement for
mileage expense at the rate specified in this section. Section History: Early Form
[C31, 35, § 1225-d1; C39, § 1225.01; C46, 50, 54, 58, 62, 66,
71, 73, 75, 77, 79, 81, § 79.9; 81 Acts, ch 9, § 23] Section History: Recent Form
86 Acts, ch 1246, § 773; 91 Acts, ch 267, §604
C93, § 70A.9
Referred to in § 42.5, 161A.6, 309.20, 331.210A, 331.215, 331.324,
331.655, 358.12, 468.232
State officers and employees mileage allowance, § 8A.363; see also
§ 602.1509, expenses for judicial officers, court employees and
others