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<p class="MsoNormal">Under IRS Reg. § 1.262-1(b) (5), costs of commuting to the place of business or employment are personal expenses. You cannot be reimbursed for commuting expenses even if you work during the commuting trip. Therefore, it would stand to
reason that a state agency would not reimburse those types of expenses as business-related.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">David Sims<o:p></o:p></p>
<p class="MsoNormal">Tulsa Community College<o:p></o:p></p>
<p class="MsoNormal">Assistant Comptroller<o:p></o:p></p>
<p class="MsoNormal">6111 E. Skelly Drive, Suite 512<o:p></o:p></p>
<p class="MsoNormal">Tulsa, OK 74135<o:p></o:p></p>
<p class="MsoNormal">918-595-7801<o:p></o:p></p>
<p class="MsoNormal">918-595-7880 (fax)<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> cobo-bounces@lists.onenet.net [mailto:cobo-bounces@lists.onenet.net]
<b>On Behalf Of </b>James Hurst<br>
<b>Sent:</b> Thursday, October 10, 2013 4:30 PM<br>
<b>To:</b> Cobo@lists.onenet.net<br>
<b>Subject:</b> [Cobo] Quick Question<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I am looking for information on the payment of local mileage, especially as it pertains from home to work.
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Californian FB","serif"">James C. Hurst, CGFM</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Californian FB","serif"">Vice President of Business Operations</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Californian FB","serif"">Carl Albert State College</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Californian FB","serif"">1507 S. McKenna</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Californian FB","serif"">Poteau, OK 74953</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Californian FB","serif"">918-647-1320</span></i></b><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
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