Technical Bulletins: IRS Regulations Relating to Taxation of City Employees Utilizing City-Owned Vehicles

This Technical Bulletin is a more comprehensive review of the regulations issued as a result of the passage of P.L. 99-44, relating to the taxation of employees utilizing city-owned vehicles.

The MTAS publications provided on this website are archival documents intended for informational purposes only and should not be considered as authoritative. The content contained in these publications may be outdated, and the laws referenced therein may have changed or may not be applicable to your city or circumstances. For current information, please visit the MTAS website at: http://mtas.tennessee.edu